VAT Assessment Without Notice: Calcutta HC Orders Denovo Proceedings

Jharna Saha Vs Joint Commissioner or Sales Tax (Calcutta High Court) Calcutta High Court has directed de novo proceedings in the case of Jharna Saha vs. Joint Commissioner of Sales Tax, ruling that the West Bengal Taxation Tribunal’s order to initiate a fresh assessment after quashing an earlier one for lack of notice was legally unsustainable. The petitioner, Jharna Saha, challenged the Tribunal’s March 7, 2025, order, which, despite acknowledging the absence of a mandatory notice before the completion of the assessment, allowed the Assessing Officer to restart the process within ...