Scope of SCN - Cancellation of assessee's registration - At ...

VAT and Sales Tax

February 25, 2021

Scope of SCN - Cancellation of assessee's registration - At present the assessing authority appears to have passed a wholly ex parte order inasmuch as in first place it had not disclosed to the assessee the exact nature of the charge leveled against him or the facts and circumstances in which his registration was being cancelled and in any case material that formed the basis of the charge was completely concealed from the assessee - appellate authority and the Tribunal have erred in not correcting the mistake thus committed by the assessing authority - answered in the negative i.e. in favour of the asseessee and against the revenue. - HC

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