https://www.taxtmi.com/caselaws?id=326159 The Court quashed the impugned notices of assessment and penalty, finding the reopening of assessments for most months of the assessment year barred by limitation. It held that LCD/LED/TFT Monitors fell under the broad classification of 'Monitors' for taxation at 5%. The Court also found non-compliance with Section 32 of the DVAT Act in the notices issued, violating principles of natural justice. Despite the availability of alternative remedies, the Court exercised jurisdiction due to procedural violations, allowing the writ petition and awarding costs to the Petitioner. en-us Thu, 07 Apr 2016 00:00:00 +0530 Sat, 17 Mar 2018 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326159 The Court quashed the impugned notices of assessment and penalty, finding the reopening of assessments for most months of the assessment year barred by limitation. It held that LCD/LED/TFT Monitors fell under the broad classification of 'Monitors' for taxation at 5%. The Court also found non-compliance with Section 32 of the DVAT Act in the notices issued, violating principles of natural justice. Despite the availability of alternative remedies, the Court exercised jurisdiction due to procedural violations, allowing the writ petition and awarding costs to the Petitioner. Case-Laws VAT and Sales Tax Thu, 07 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326159