Case Law Details
Case Name : Napin Impex Pvt. Ltd. Vs Commissioner (Rajasthan Jaipur High Court)
Related Assessment Year :
Courts :
All High Courts Rajasthan High Court
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Napin Impex Pvt. Ltd. Vs Commissioner (Rajasthan High Court)
In a significant ruling, the Rajasthan High Court has quashed an assessment order under the Rajasthan Value Added Tax Act, 2003, issued against Napin Impex Pvt. Ltd. The court highlighted the fundamental principle that orders by judicial and quasi-judicial authorities must be reasoned to comply with natural justice.
The case arose from an assessment order dated January 24, 2017, which created a demand of ₹27,87,371 against Napin Impex Pvt. Ltd. for the assessment year 2014-2015. The petitioner had filed returns c
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