Power of review - error apparent on the face of record or not - ...

VAT and Sales Tax

October 5, 2023

Power of review - error apparent on the face of record or not - the very initiation of the review proceedings pursuant to Show Cause Notice dated 04.01.2011 was void ab initio, as neither any satisfaction was recorded by the Assessing Authority nor any reason was assigned for initiation of review proceedings - It is a settled law that vague show cause notice lacking details amounts to violation of the principles of natural justice - HC

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Power of review - error apparent on the face of record or not - ...

VAT and Sales Tax

October 5, 2023

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