Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 1198 - HC - VAT and Sales TaxCorrectness and legality of reassessment order - natural justice - Held that: - there is no express reference to ‘C’ Forms filed by petitioner on 28.02.2017 and 04.03.2017. The basis on which first respondent–authority has proceeded to frame reassessment order is on the ground that there is no written reply filed by petitioner to proposition notice dated 22.02.2017 – Annexure-D. Thus, there is a lack of opportunity to the petitioner in the proceedings before first respondent and impugned order is in clear violation of principles of natural justice - petition allowed - decided in favor of petitioner.
|