Amnesty Scheme under GVAT - prima facie it appears that the case ...
VAT and Sales Tax
January 9, 2020
Amnesty Scheme under GVAT - prima facie it appears that the case of the petitioners is not a search case. In any event, even otherwise, while making a best judgment assessment under the GVAT Act, it was not permissible for the second respondent to comment on the eligibility or otherwise of the petitioners under the amnesty scheme.
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