Court Upholds Revised VAT and Sales Tax Assessment Orders; No Violation of Natural Justice Principles Found.

Court Upholds Revised VAT and Sales Tax Assessment Orders; No Violation of Natural Justice Principles Found. https://www.taxtmi.com/highlights?id=58007 Violation of principles of natural justice - validity of revision of assessment orders - change of opinion - The impugned orders would indicate that the revision is an outcome of the verification of the assessment records. It is also a fact that the assessing officer proceeded based on the web report which indicates mismatch. Therefore, the impugned proceedings cannot be characterized as being grounded only on change of opinion. - HC en-us Tue, 18 May 2021 12:16:48 +0530 Tue, 18 May 2021 12:16:48 +0530 TaxTMI RSS Generator Court Upholds Revised VAT and Sales Tax Assessment Orders; No Violation of Natural Justice Principles Found. https://www.taxtmi.com/highlights?id=58007 Violation of principles of natural justice - validity of revision of assessment orders - change of opinion - The impugned orders would indicate that the revision is an outcome of the verification of the assessment records. It is also a fact that the assessing officer proceeded based on the web report which indicates mismatch. Therefore, the impugned proceedings cannot be characterized as being grounded only on change of opinion. - HC Highlights VAT and Sales Tax Tue, 18 May 2021 12:16:48 +0530 https://www.taxtmi.com/highlights?id=58007