Dismissed
Lancor Holdings Limited v. The Assistant commissioner
Madras HCWP/10568/2020
Case brief
AI extract
What is this about?
The writ petition challenged assessment orders under the Tamil Nadu VAT Act, 2006, alleging violation of natural justice due to lack of opportunity to respond to specific grounds and non-disclosure of payment details in show cause notices. The High Court held that the order functions as a show cause notice and directed the petitioner to file a reply.
What did the court decide?
The impugned order of assessment was treated as a show cause notice; petitioner directed to file a reply within four weeks before being heard for a final assessment.