Reasoned assessment and speaking orders required, with specified identification and statutory references in VAT notices and penalties. All notices and consequential decisions must be speaking orders that recite relevant facts and provide clear reasoning. Officers framing default assessments and penalty orders must specify reasons for the assessment, state the basis for accepting or rejecting the dealer's version, explain any assumed turnover, and cite relevant provisions and sections of the DVAT Act where necessary.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reasoned assessment and speaking orders required, with specified identification and statutory references in VAT notices and penalties.
All notices and consequential decisions must be speaking orders that recite relevant facts and provide clear reasoning. Officers framing default assessments and penalty orders must specify reasons for the assessment, state the basis for accepting or rejecting the dealer's version, explain any assumed turnover, and cite relevant provisions and sections of the DVAT Act where necessary.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
