2020 (1) TMI 1438

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....iplabendu Roy, Advocate., Ms. Susmita Das, Advocate. For the Respondent(s) : Mr. D. Bhattacharjee, GA. ORDER Petitioner has challenged show cause notices dated 31.01.2019 and 11.02.2019 as at Annexures 2 and 3 respectively and the consequential order passed by the Superintendent of Taxes dated 10.06.2019. Under similar circumstances, in W.P. (C) No.1109 of 2019 and connected petition f....

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....he TVAT Act, the TVAT authorities cannot invoke the powers under Section 27 of the TVAT Act. Any other view would defeat the very scheme of the said Chapter providing for audit assessment and limitation for completing in such assessment as provided under Section 33 of the Act. The respondent authorities cannot be allowed to circumvent the limitation provision for completing audit assessment by per....