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Pre-Assessment Notice not served: Madras HC Quashes VAT Assessment

Case Law Details

Case Name
Tvl. National Construction Vs Commissioner of Commercial Taxes (Madras High Court)
Date of Judgement/Order
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Tvl. National Construction Vs Commissioner of Commercial Taxes (Madras High Court) This writ petition is filed challenging the order, dated 21.04.2017 on the premise that even the pre-assessment notice has not been served on the Petitioner although the assessment order proceeds on the basis that notice has been issued on 29.06.2015 inviting their objections, if any and the Petitioner had not responded to the said notice. 2. It is submitted by the learned Government Advocate for the Respondents that notice has been issued. However, the notices referred to in the counter filed by the Respondents...
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