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VAT - Highlights / Catch Notes

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Validity of fresh assessment orders - HC quashed the assessment ...

VAT and Sales Tax

January 5, 2022

Validity of fresh assessment orders - HC quashed the assessment order invoking the writ jurisdiction - othing has been observed by the High Court on the merits of the fresh assessment orders. If the fresh assessment orders would have gone against the State, in that case the State would have been the aggrieved party - The judgment and orders passed by the High Court quashing and setting aside the fresh assessment orders in the writ petitions under Article 226 of the Constitution of India are unsustainable - SC

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