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VAT - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Validity of assessment order - assessee requested to summon ...


KVAT Act Section 25 Order Overturned Due to Ignored Request for Evidence; Case Remanded for New Decision.

August 14, 2019

Case Laws     VAT and Sales Tax     HC

Validity of assessment order - assessee requested to summon books of accounts and invoices from the dealers and suppliers - the illegality committed in this behalf is that no order on the request of the petitioner is made and then the very valuable opportunity is denied to prove the case of the petitioner - order passed u/s 25 of KVAT Act is unsustainable as violative of principles of natural justice - remanded for fresh decision

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