https://www.taxtmi.com/caselaws?id=169039 Statutory notice under Rule 79 of the Haryana VAT Rules was found not to have been validly served because the identity of the alleged recipient was not established and the dealer denied any such employment relationship. The Tribunal therefore treated the ex parte assessment as unsupported by proper service and held that any assessment thereafter was time-barred under Section 15(2) of the Haryana VAT Act. The High Court found no error in those factual findings and also noted production of VAT C-4 forms and tax invoices for a substantial part of the turnover, supporting input tax credit. en-us Thu, 04 Sep 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169039 Statutory notice under Rule 79 of the Haryana VAT Rules was found not to have been validly served because the identity of the alleged recipient was not established and the dealer denied any such employment relationship. The Tribunal therefore treated the ex parte assessment as unsupported by proper service and held that any assessment thereafter was time-barred under Section 15(2) of the Haryana VAT Act. The High Court found no error in those factual findings and also noted production of VAT C-4 forms and tax invoices for a substantial part of the turnover, supporting input tax credit. Case-Laws VAT and Sales Tax Thu, 04 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169039