https://www.taxtmi.com/caselaws?id=767038 The Punjab and Haryana HC dismissed VATAP Nos. 89 and 97 of 2016, upholding the Tribunal's decision that allowed re-assessment under Section 27 of the Punjab VAT Act, 2005, without a hearing for the Assessee. The Court reiterated that this procedure aligns with Section 29 (7) of the PV Act, which permits amendment of assessment orders with prior Commissioner approval. The Court found the provision constitutional and not violative of natural justice, citing prior rulings and Supreme Court precedents. Consequently, the appeals were dismissed as lacking merit and involving no substantial question of law. en-us Mon, 24 Feb 2025 00:00:00 +0530 Mon, 10 Mar 2025 08:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767038 The Punjab and Haryana HC dismissed VATAP Nos. 89 and 97 of 2016, upholding the Tribunal's decision that allowed re-assessment under Section 27 of the Punjab VAT Act, 2005, without a hearing for the Assessee. The Court reiterated that this procedure aligns with Section 29 (7) of the PV Act, which permits amendment of assessment orders with prior Commissioner approval. The Court found the provision constitutional and not violative of natural justice, citing prior rulings and Supreme Court precedents. Consequently, the appeals were dismissed as lacking merit and involving no substantial question of law. Case-Laws VAT / Sales Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767038