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2021 (9) TMI 56 - SCH - VAT and Sales TaxValidity of SCN issued by competent authority under Rule 58 - violation of Section 70(5)(b) of Jharkhand Value Added Tax Act, 2005 - HELD THAT:- After having said that the High Court ought to have kept the option to the competent authority open to issue a fresh show cause notice in conformity with the provisions of the Act and Rules concerning the subject matter of notice under Rule 58 for violation of Section 70(5)(b), which was set aside and thereafter the respondent would respond and contest the said proceedings. That liberty is not conferred by the High Court in the present case. Hence, to that extent, we need to modify the order of the High Court. The High Court having set aside the show cause notice should have given liberty to the competent authority to proceed with the matter in accordance with law afresh - Appeal allowed.
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