https://www.taxtmi.com/caselaws?id=167691 The High Court upheld the Rajasthan Tax Board's decision, dismissing the Department's revision petitions as lacking merit. The Court found the Tax Board's order just and reasonable, emphasizing that the respondent's right under the Composition Scheme should not have been curtailed by later notifications. It was held that the imposition of additional tax and interest after opting for the Scheme was unjustified, and the lack of notice to the respondent violated principles of natural justice in assessment proceedings. The Court highlighted the importance of adhering to natural justice principles for fairness and procedural regularity. en-us Fri, 01 Feb 2013 00:00:00 +0530 Sat, 03 Jan 2015 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167691 The High Court upheld the Rajasthan Tax Board's decision, dismissing the Department's revision petitions as lacking merit. The Court found the Tax Board's order just and reasonable, emphasizing that the respondent's right under the Composition Scheme should not have been curtailed by later notifications. It was held that the imposition of additional tax and interest after opting for the Scheme was unjustified, and the lack of notice to the respondent violated principles of natural justice in assessment proceedings. The Court highlighted the importance of adhering to natural justice principles for fairness and procedural regularity. Case-Laws VAT and Sales Tax Fri, 01 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167691