https://www.taxtmi.com/highlights?id=51996 For payment of tax, no assessment order is required and only in case of short payment of tax assessment is required after due notice - but for the deferral in payment of the tax under Section 17A of the Act, the petitioner would have been liable to pay tax irrespective of the assessment of tax liability as per Section 13 of the Act. Liability to pay tax is not dependent on the assessment order. - HC en-us Wed, 26 Feb 2020 10:47:55 +0530 Wed, 26 Feb 2020 10:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51996 For payment of tax, no assessment order is required and only in case of short payment of tax assessment is required after due notice - but for the deferral in payment of the tax under Section 17A of the Act, the petitioner would have been liable to pay tax irrespective of the assessment of tax liability as per Section 13 of the Act. Liability to pay tax is not dependent on the assessment order. - HC Highlights VAT and Sales Tax Wed, 26 Feb 2020 10:47:55 +0530 https://www.taxtmi.com/highlights?id=51996