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    VAT and Sales Tax

    For payment of tax, no assessment order is required and only in...

    Taxpayer Must Pay Regardless of Assessment Order; Short Payments Require Assessment After Notice u/s 17A.

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    VAT and Sales TaxFebruary 26, 2020Case LawsHC

    For payment of tax, no assessment order is required and only in case of short payment of tax assessment is required after due notice - but for the deferral in payment of the tax under Section 17A of the Act, the petitioner would have been liable to pay tax irrespective of the assessment of tax liability as per Section 13 of the Act. Liability to pay tax is not dependent on the assessment order. - HC

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