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HC held that the tax assessment notices for 2016-17 and 2017-18 were invalid due to procedural non-compliance. The assessment under Section 40 of Assam VAT Act, 2003 was time-barred and lacked substantive legal basis, as the prescribed authority failed to establish 'reason to believe' and did not follow mandatory pre-assessment conditions. Consequently, the HC set aside the assessment orders and consequential demand notices, effectively rendering them legally unsustainable and providing relief to the petitioner.
HC held that the tax assessment notices for 2016-17 and 2017-18 were invalid due to procedural non-compliance. The assessment under Section 40 of Assam VAT Act, 2003 was time-barred and lacked substantive legal basis, as the prescribed authority failed to establish 'reason to believe' and did not follow mandatory pre-assessment conditions. Consequently, the HC set aside the assessment orders and consequential demand notices, effectively rendering them legally unsustainable and providing relief to the petitioner.
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