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2018 (3) TMI 1852 - GUJARAT HIGH COURTValidity of assessment proceedings - service of notice of such assessment proceedings - fraud committed by the consultant cocern of petitioner - HELD THAT:- Whatever be the differences between the petitioner and the department with respect to service of notices and assessments on the petitioner, it appears that even the department is prima facie convinced that Jignesh Metha had duped the petitioner and other similar traders. This is precisely why criminal prosecution has been launched against him. Under the circumstances, we would allow the petitioner to file appeals against the two orders of assessment. We are informed that the petitioner is already participating in the assessment which is pending for the remaining year. Though initially the petitioner had made a grievance that the orders of assessment were also not supplied by the department along with the reply, copies thereof are produced. The petitioner at least now has the copies of the orders of assessment. It will be open for the petitioner to file appeals against the orders of assessment. If such appeals are filed latest before 20.04.2018, the same shall be entertained on merits ignoring delay, if any, in filing such appeals. Petition disposed off.
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