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2018 (8) TMI 878 - HC - VAT and Sales TaxReassessment of tax - Section 28(2)(ii) of the Act - Validity of SCN - Held that:- In the show-cause-notice as well as impugned order, it has been mentioned that the appellate authority did not allow the appeal on merit, but the appeal was allowed only on the ground of limitation. This ground taken in the show-cause-notice as well as appeal is prima facie against the record. The appellate authority had passed the order in appeal and allowed the same on merit as well as on limitation and, therefore, the very basis of show-cause-notice and the impugned order is incorrect. The Department cannot take recourse to the proceedings under Section 29(7) of the Act after the order of appellate authority which was passed on merit as well as on limitation. Petition allowed - decided in favor of petitioner.
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