Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2020 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (4) TMI 138 - HC - VAT and Sales TaxRegistration of petitioner - Section 61 of Rajasthan Vat Act - time limitation - HELD THAT:- Suffice it to say that the Form-14 notices relied upon by Mr. Mathur, which were issued to the assessee after the survey made in the year 2016, were for the purpose of providing it an opportunity to show cause and adduce evidence against the facts discovered during survey proceedings. It was clearly intimated in these notices that failure to furnish the information/documents without sufficient cause wound render the assessee liable to prosecution and penalty under Section 64 of the Rajasthan Vat Act - Finally, after assessing the entire facts, the Assistant Commissioner, Administration, issued an order dated 13.03.2018 directing initiation of proceedings and registration of a case under Section 61 (2) of the Vat Act against the appellant. It may be noted here that the order dated 13.03.2018 passed by the Assistant Commissioner, Administration, was never assailed by the petitioner in the writ petition. We are totally in conformity with the view expressed by the learned Single Bench that the limitation for initiating proceedings would commence only after the assessing authority arrived at a conclusion regarding the evasion/avoidance of tax - Appeal dismissed.
|