2014 (3) TMI 1091

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.... Shrivastava, learned Sr. counsel with Shri Sandesh Jain, learned counsel for the petitioner. Shri Rahul Jain, learned Dy. Adv. General for the State. Calling in question the tenability of the show-cause notice issued by the respondent no. 1 under Section 25 (3) of the VAT Act, 2002 directing the petitioner to pay a sum of Rs. 2,51,73,000/- within 7 days on the ground that return has not been fil....

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....as disputed his liability to pay the tax and when returns are being filed, no order can be passed in the matter of demanding advance tax before the assessment. It is for the revenue in such cases to complete the process of assessment and computation of tax and on the basis of the assessment order, a notice of demand can be issued for payment of tax. It is held that without assessment of the tax an....