https://www.taxtmi.com/caselaws?id=430572 The Court ruled in favor of the appellant, setting aside the order dismissing the writ petition challenging entry tax and penalty notice. The Court held that the assessing authority lacked the right to issue a notice without a filed return and that the vehicle in question did not qualify as a motor vehicle under the Motor Vehicles Act. Emphasizing the absence of provisions for assessing non-filers of returns under the Entry Tax Act, the Court allowed the writ appeal, overturning the direction to seek alternative remedies and granting relief to the appellant based on established legal principles. en-us Tue, 12 Apr 2022 00:00:00 +0530 Tue, 22 Nov 2022 20:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430572 The Court ruled in favor of the appellant, setting aside the order dismissing the writ petition challenging entry tax and penalty notice. The Court held that the assessing authority lacked the right to issue a notice without a filed return and that the vehicle in question did not qualify as a motor vehicle under the Motor Vehicles Act. Emphasizing the absence of provisions for assessing non-filers of returns under the Entry Tax Act, the Court allowed the writ appeal, overturning the direction to seek alternative remedies and granting relief to the appellant based on established legal principles. Case-Laws VAT and Sales Tax Tue, 12 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430572