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        Case ID :
        VAT / Sales Tax

        The HC allowed the writ petitions and quashed and set aside the...

        Show-cause notices under Rule 4(2) read with s.31 quashed as impermissible reopening; s.6 and s.22 struck down

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                          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.
                                The HC allowed the writ petitions and quashed and set aside the impugned show-cause notices issued to the petitioners dated 13.02.2025 and 23.05.2025. The court held the notices under Rule 4(2) read with s.31 of the GVAT Act lacked any communicated opinion or tangible material evidencing turnover escaping assessment, amounting to impermissible reopening and review in the absence of cogent grounds; further the reassessment demands were time-barred under the statutory eight-year limitation. Separately, provisions conferring unfettered discretion (notably s.6 and the exemption in s.22) were declared constitutionally invalid for constituting uncanalised, arbitrary delegation of taxing power without guiding principles or safeguards.
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