Principles of Natural Justice - the assessing officer is a ...
Assessing Officer's Independence in VAT and Sales Tax: Upholding Natural Justice by Ignoring Higher Authority Directives.
March 31, 2018
Case Laws VAT and Sales Tax HC
Principles of Natural Justice - the assessing officer is a quasi-judicial authority and in exercising his quasi-judicial function of completing the assessment, he is not bound by the instructions or directions of the higher authorities. - HC
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