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VAT - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Service of notice - time limitation - Escaped assessment of tax ...

VAT and Sales Tax

August 6, 2020

Service of notice - time limitation - Escaped assessment of tax - escaped turnover - Even according to the respondent, the inspection took place in the year 2015; nothing stopped the respondent from taking action for assessing the escaped turnover immediately thereafter. Even if the respondent had taken action in the year 2016-2017 that would have been within the limitation period. Not having done so, the issuance of notice on 28.08.2018 after the expiry of six years limitation period, is not justifiable. - HC

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