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Madras High Court held that as per provisions of section 84 of the Tamil Nadu Value Added Tax Act, 2006, when there is no enhancement of assessment or penalty, there is no necessity for the respondent to adhere to the principles of natural justice.
HC quashed the assessment orders passed by Revenue Department, on the grounds that no opportunity of hearing was afforded to the assessee.
HIGHLIGHTS OF THE MAHARASHTRA STATE BUDGET SPEECH DATED 9TH MARCH, 2023 BY HONOURABLE DEPUTY CHIEF MINISTER (FINANCE) SHRI DEVENDRA FADNAVIS PART-II (A) Amnesty Scheme, 2023 for Goods and Services Tax Department announced :— > This Amnesty Scheme will be called as ‘Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023’. > […]
Madras High Court held that rectification petition filed after 5 years under Section 84(1) of the Tamil Nadu Value Added Tax Act, 2006 from the date of assessment order is unwarranted in law.
Jharkhand High Court held that denying migration of unadjusted TDS amount under JVAT Act (Jharkhand Value Added Tax Act) to JGST (Jharkhand Goods and Services Tax Act, 2017) is not sustainable in the eye of law.
Jharkhand High Court held that as there is no act to deliberately file incorrect returns, hence penalty under section 40(2) of the Jharkhand Value Added Tax Act, 2005.
Madras High Court held that there is difference of more than 1 ½ year between the date of the assessment order and date of dispatch of the assessment order. Further, order was passed without granting of personal hearing. Such impugned order is liable to be quashed.
Madras High Court held that it is seen from the impugned assessment order that no personal hearing has been afforded to the petitioner. Accordingly, the impugned assessment order is quashed on the ground of violation of principles of natural justice.
Tripura High Court set aside impugned order and remanded back to the Respondents for passing the order after giving the petitioner a reasonable opportunity of being heard.
Assessing Officer cannot pass an order on the basis of pure suspicion and surmised without giving reasonable opportunity of hearing the case which is sought to be made out in assessment order
