Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 1158 - HC - VAT and Sales TaxValidity of assessment order - Bihar Sales Tax Act - Central Sales Tax Act - Form H left out for consideration reassessment proceedings - penultimate sale before export of the goods under Section 5(1) of the CST Act - Held that: - reassessment proceedings ought to have been commenced and completed before expiry of the period of two years from the date of communication of the appellate order. After several years i.e. more than period of one decade, no reassessment order has ever been passed and directly demand notice dated 8 th March, 2013 has been issued and the review application has been decided after the appellate forum has decided the appeal. All the assessment order passed hereby quashed - petition allowed - decided in favor of petitioner.
|