High Court Dismisses Writ Appeal; Validates Tax and Penalty Recovery Assessment Order Based on Inspection Report.

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....Validity of assessment order - recovery of arrears of tax and penalty - The pre-assessment notice was received by the dealer, the order of assessment was communicated to the dealer in the manner known to law. Further, the stand taken by the dealer that they are not carrying on business was found to be false, as could be seen from the inspection report submitted by the Assessing Officer - Writ appeal dismissed - HC....