2021 (2) TMI 616 - BOMBAY HIGH COURT - CST, VAT & Sales Tax

Head Note / Extract:
Validity of assessment order - Revenue submits that since an assessment order has been passed with regard to the petitioner and the appeal was dismissed, the respondents were well within their right to initiate steps for recovery of dues as well as for prosecution - HELD THAT:- The appeals should be heard and decided on merit. Matter is remanded back to respondent No.5 for taking up the appeal of the petitioner for hearing and to decide the same in accordance with law. Representative of the petitioner shall appear before respondent No.5 on 01.02.2021 at 11:00 a.m. whereafter respondent No.5 shall proceed with the hearing of the appeal and decide the same in accordance with law within a period of three months therefrom - Petition allowed by way of remand.