https://www.taxtmi.com/caselaws?id=164712 The Tribunal set aside the provisional assessment orders under the West Bengal Value Added Tax Act, 2003, emphasizing the importance of providing opportunities for affected parties to respond to adverse decisions. The Tribunal found that the applicant had filed the return within the extended time and had requested an extension for tax payment, noting the absence of an order rejecting the extension application. The Tribunal highlighted the significance of natural justice, leading to the decision to overturn the Sales Tax Officer and Deputy Commissioner's orders. en-us Tue, 16 Oct 2007 00:00:00 +0530 Tue, 29 Apr 2014 15:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164712 The Tribunal set aside the provisional assessment orders under the West Bengal Value Added Tax Act, 2003, emphasizing the importance of providing opportunities for affected parties to respond to adverse decisions. The Tribunal found that the applicant had filed the return within the extended time and had requested an extension for tax payment, noting the absence of an order rejecting the extension application. The Tribunal highlighted the significance of natural justice, leading to the decision to overturn the Sales Tax Officer and Deputy Commissioner's orders. Case-Laws VAT and Sales Tax Tue, 16 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164712