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    <title>2015 (10) TMI 212 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The appeal challenged the legality of notices issued under section 31 of the Haryana Value Added Tax Act, arguing for specificity in grounds for initiation. The controversy also addressed the validity of best judgment assessments when notice terms are met, authority for such assessments, treatment of undisclosed turnover in reassessment, compliance with natural justice principles, applicability of Supreme Court and High Court judgments, and the legality of penalties for suppression and on assumed turnover in best judgment assessments.</description>
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      <description>The appeal challenged the legality of notices issued under section 31 of the Haryana Value Added Tax Act, arguing for specificity in grounds for initiation. The controversy also addressed the validity of best judgment assessments when notice terms are met, authority for such assessments, treatment of undisclosed turnover in reassessment, compliance with natural justice principles, applicability of Supreme Court and High Court judgments, and the legality of penalties for suppression and on assumed turnover in best judgment assessments.</description>
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