VAT assessment without serving required Form-25 notice is void: Calcutta HC

Jyoti Ghosh Vs Tax Recovery Officer (Calcutta High Court) VAT Assessment Without Form-25 Notice Vitiated | Non-Service of Mandatory Notice Renders Order Invalid & Recovery Unlawful: Calcutta HC Executive Summary The Calcutta High Court’s Circuit Bench at Jalpaiguri has delivered a significant judgment on the procedural requirements mandated under the West Bengal Value Added Tax Act, 2003, holding that a VAT assessment passed without service of the mandatory notice in Form-25 is vitiated ab initio, and any recovery made pursuant to such invalid assessment must be refunded. The court h...