Tabular Presentation of Assessment Procedures u/s 23 of MVAT Act, 2002
Section 23 of the Maharashtra Value Added Tax Act,2002 deals with Assessment under the Act of Dealers in Maharashtra whether Registered or not. Article deals with various types of Assessment Procedures and remedy available to dealer.
Name: CA. Viral K. Chheda- Email Id: viiralca@gmail.com
(Article was first Published on 11.02.2015 and republished with amendments)
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When
1) Dealer has filed all returns in time and original assessment is completed best judgment
2) After Best Judgment assessment order is cancelled and fresh order is passed by issuing Form 317
Whether assessment done u/s 23(3) is valid when
CA. Viral Chheda, ready a useful information provided here and in brief.