High Court Upholds Audit Selection Method u/s 43 of WB VAT Act, Aligns with Natural Justice Principles.

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....Principles of natural justice - method of selection for audit under Section 43 of the West Bengal Value Added Tax Act, 2003 Section 43AB is more akin to Section 142(2A) of the Income Tax Act, 1961 - No relief to the assessee - HC....