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Bharat Petroleum Corporation Ltd. Versus The Deputy Commissioner (ST) -1, LTU

Validity of assessment order - TNVAT Act - principles of Natural Justice - Section 27 of the TNVAT Act, 2006 - Held that - This Court was of the opinion that there is not a true compliance of the requirement under Section 27 of the TNVAT Act, 2006 nor would it satisfy the principles of natural justice. This is so because after issuance of SCN, if a dealer submits their objections, there is every likelihood that the Assessing Officer may be convinced with the objections and may even drop the prop....... + More

 

 

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