Section 28A of the Haryana General Sales Tax Act, 1973 dispenses ...

Haryana Sales Tax Act: No Second Notice or Hearing Required in Best Judgment Assessments Within Five-Year Limit.

August 1, 2024

Case Laws     VAT and Sales Tax     HC

Section 28A of the Haryana General Sales Tax Act, 1973 dispenses with the requirement of a second notice and opportunity of personal hearing before proceeding with best judgment assessment. However, the Assessing Authority is bound to issue the initial notice for best judgment assessment within the period of five years as prescribed u/s 28(4) of the Act. The Assessing Authority is not required to intimate the basis for arriving at the best judgment assessment or take any other step, except issuing the initial notice within the five-year period. The legislature's use of the word "for" in Section 28A clarifies that the five-year limitation applies to the issuance of the initial notice for best judgment assessment, without the need for additional steps.

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