https://www.taxtmi.com/caselaws?id=188333 The court upheld the validity of the assessment order, ruling that registration as a Developer and Builder is not necessary unless engaged in works contract activities. The petitioner's challenge to the assessment was dismissed as the Assessing Officer followed due process. The court advised the petitioner to address procedural concerns through the appellate authority. The petitioner was also granted the liberty to contest the penalty payment issue before the appellate authority. The judgment emphasized adherence to legal procedures and the pursuit of available remedies, concluding with the petitioners being allowed to explore all legal options. en-us Wed, 04 Nov 2015 00:00:00 +0530 Fri, 25 Nov 2016 18:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188333 The court upheld the validity of the assessment order, ruling that registration as a Developer and Builder is not necessary unless engaged in works contract activities. The petitioner's challenge to the assessment was dismissed as the Assessing Officer followed due process. The court advised the petitioner to address procedural concerns through the appellate authority. The petitioner was also granted the liberty to contest the penalty payment issue before the appellate authority. The judgment emphasized adherence to legal procedures and the pursuit of available remedies, concluding with the petitioners being allowed to explore all legal options. Case-Laws VAT and Sales Tax Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188333