VAT Order passed without furnishing material relied: Madras HC directs Reassessment

Hotel Sun World Vs State Tax Officer (Madras High Court) In a recent decision, the Madras High Court addressed a significant issue concerning the VAT orders issued against Hotel Sun World. The court found that the original orders lacked transparency and failed to provide essential evidence, leading to a directive for reassessment. Hotel Sun World, operating a hotel and bar with separate VAT and GST registrations, faced VAT assessment orders for the years 2017-2018 through 2022-2023. An inspection conducted from December 8 to December 10, 2022, led to the issuance of show cause notices and pers...