Validity of assessment order - time limitation - non-supply of ...
VAT and Sales Tax
October 12, 2022
Validity of assessment order - time limitation - non-supply of vigilance report - when the Order of assessment came to be passed on the report submitted by Regional Vigilance and Enforcement Department, the Authorities ought to have supplied a copy of the same, inviting objections to the report. Therefore, the argument of the learned Counsel for the Petitioner that the authorities have relied on a material, which was not supplied to him is a violative of principles of natural justice, cannot be brushed aside. - HC
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