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VAT - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Legality and validity of order on the basis of the audit report ...

VAT and Sales Tax

October 4, 2015

Legality and validity of order on the basis of the audit report - same authority to issue the audit report and pass the assessment order - principle of natural justice demands that nobody shall be a judge of his own cause - HC

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  1. Principles of natural justice - the appellant’s stand that it had no knowledge about such issue of show-cause notice and passing of Order-in-Original is not without any basis.

  2. Whether reopening of assessment u/s 147 is permissible on the basis of audit report - The Assessing Officer did not commit any jurisdictional error in issuing the notices - HC

  3. Validity of show cause notice (SCN) u/s 73 - demand based on improper Audit Report u/s 65(3) - In the present case, what is found from perusal of the show cause notice...

  4. Validity of assessment order - time limitation - non-supply of vigilance report - when the Order of assessment came to be passed on the report submitted by Regional...

  5. Validity of assessment passed u/s 143(3) r.w.s. u/s 144B - gross violation of the principle of natural justice - whether by not issuing show cause notice while framing...

  6. Validity of Reopening of assessment u/s 147 - Reopening on the basis of the report of the Centralized Audit Unit, CAG - Different Apex Court pointed out that the audit...

  7. Violation of principles of Natural Justice - Validity of assessment order - Office of the assessee was closed due to lockdown - While on one hand the petitioners acted...

  8. Validity of objection raised in GST audit report - The petitioner has not come against any order passed by the authority concerned. In any case, if the petitioner shall...

  9. Special audit report u/s 142(2A) - An admitted fact on record that the AO had no occasion to examine the books of accounts furnished by the assessee, which were actually...

  10. Reopening of assessment - Merely, because the audit report has opined that certain expenses were not allowable does not entitle the Assessing Officer to issue a notice u/s 148 - HC

 

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