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VAT - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Validity of demand raised - spot collection of taxes - Since the ...


Spot Tax Collection by Cheque Deemed Illegal Without Assessment Order During Inspection; Demand Invalidated.

December 19, 2020

Case Laws     VAT and Sales Tax     HC

Validity of demand raised - spot collection of taxes - Since the collection of cheques from the petitioner is admittedly, towards payment of tax, as per the settled law, the said collection by the second respondent on the date of inspection from the petitioner is illegal without there being any assessment order - HC

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