https://www.taxtmi.com/highlights?id=20809 Default assessment under Section 32 of the DVAT Act - period of limitation - The Objection Hearing Authority, cannot record “reason to believe“. These, as per the statute, should be recorded by the Commissioner/competent authority and that too, before or at the time of passing of the default assessment order under section 32 of the DVAT Act. - HC en-us Thu, 27 Nov 2014 18:15:08 +0530 Thu, 27 Nov 2014 18:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20809 Default assessment under Section 32 of the DVAT Act - period of limitation - The Objection Hearing Authority, cannot record “reason to believe“. These, as per the statute, should be recorded by the Commissioner/competent authority and that too, before or at the time of passing of the default assessment order under section 32 of the DVAT Act. - HC Highlights VAT and Sales Tax Thu, 27 Nov 2014 18:15:08 +0530 https://www.taxtmi.com/highlights?id=20809