TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Virtual Court hears challenge to tax assessment for 2013-14 under Sales Tax and VAT Acts</h1> <h3>M/s. Leela Tea Industries Versus The State of Assam And 3 Ors, The Commissioner of Taxes, The Asstt Commissioner of Taxes, Superintendent Of Taxes (Recovery) / Certificate Officer</h3> M/s. Leela Tea Industries Versus The State of Assam And 3 Ors, The Commissioner of Taxes, The Asstt Commissioner of Taxes, Superintendent Of Taxes ... Issues: Impugning assessment order under Central Sales Tax Act, 1956 and Assam Value Added Tax Act, 2003 for the assessment year 2013-14. Violation of principles of natural justice in assessment proceedings.The High Court conducted proceedings through a Virtual Court to maintain social distancing. The writ petition challenged the assessment order for the assessment year 2013-14 under the Central Sales Tax Act, 1956 and Assam Value Added Tax Act, 2003. The order imposed a tax and interest, with a specified amount payable by the petitioner. The petitioner contended that the assessment violated natural justice principles as no notice was served, depriving them of the opportunity to present their case and provide supporting documents. Additionally, it was argued that the assessment was hurriedly done towards the end of the statutory limitation period of five years, preventing the petitioner from utilizing the appeal/revision mechanisms under the law.The petitioner's counsel argued that the assessment order was arbitrary, illegal, and violated the Act and Rules. On the other hand, the standing counsel for the Finance and Taxation Department stated a lack of instructions in the matter and requested time to obtain necessary instructions. The Court decided to list the matter along with another similar case for further orders, directing that no coercive action should be taken by the tax authorities for recovery until the next hearing date. The respondent authority was directed to be served with extra copies of the documents to facilitate obtaining required instructions.
TaxTMI 
TaxTMI 
