2020 (1) TMI 1438

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....ta 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 filed by the present petitioner himself, thi....

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....s 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 permitting resort to the powers of summary adjustments under....