UPVAT Assessment Held Unlawful as Notice Allowed Insufficient Time to Respond

Videocon D2H Limited Vs State of U.P. And 3 Ors. (Allahabad High Court) The petitioner, a direct-to-home (DTH) broadcasting service provider operating under licences issued under the Indian Telegraph Act, 1885 and the Indian Wireless & Telegraph Act, 1933, approached the Court challenging a provisional assessment order dated 16 February 2016 passed under the U.P. VAT Act for the period April 2015 to December 2015. The petitioner had a network of distributors and dealers in Uttar Pradesh for installation of set-top boxes. An inquiry had initially been undertaken by the Assessing Officer on ...