HC slams cavalier fashion working of UP VAT Department

The Court gets an uncanny feeling that a deliberate attempt was made by the respondents to withdraw the money from the petitioner’s bank account through dubious mean by passing ex­parte assessment orders and not allowing it to be served validly upon the petitioner. If in this cavalier fashion the Commercial Tax Department functions and withdraws huge sums of money without valid service, it would be difficult for big business houses to carry on their business. Such business houses would be forced to shift their business outside the State of Uttar Pradesh. Brief Facts 1. The petitioner i...