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2022 (7) TMI 45 - HC - VAT and Sales TaxValidity of Pre-Assessment Notice and the impugned Assessment Order - HELD THAT:- As far as the petitioner in W.P.No.13292 of 2022 is concerned, the writ petition is pre-mature. Therefore, this Writ Petition is disposed off by directing the petitioner to file a reply to the pre-assessment notice dated 08.04.2022 within a period of 30 days from the date of receipt of a copy of this order. On receipt of such reply, the respondent shall pass appropriate orders on merits and in accordance with law. As far as the petitioner in W.P.No.13300 of 2022 is concerned, it appears that the petitioner had not replied to the pre-assessment notice dated 07.03.2022 and thus the impugned order has been passed. Considering the fact that the petitioner in W.P.No.13300 of 2022 was heard before the impugned Assessment Order was passed, the impugned Assessment Order dated 04.04.2022 is quashed and the case remitted back to the respondent to pass a speaking order. The impugned order which stand quashed, shall be treated as corrigendum to the impugned preassessment notice dated 07.03.2022. Writ petiton disposed off.
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