M/S Dell International Services INDIA PVT. LTD. vs. State Of U.P. And 2 Others
Held
The Court found that no show cause notice was issued to the petitioner regarding any irregularity or defect. Therefore, the assessment made was set aside due to non-compliance with Section 28(4) of the Act.
Facts
The petitioner, M/S Dell International Services India Pvt. Ltd., challenged an assessment order. The petitioner argued that the assessment was made without complying with Section 28(4) of the Uttar Pradesh Value Added Tax Act, 2008.
Key Issues
Whether the assessment order was validly passed without issuing a show cause notice as required by Section 28(4) of the Act, 2008.
Sections Cited
Section 28(4)
AI-generated summary — verify with the full judgment below
Court No. - 35 Case :- WRIT TAX No. - 521 of 2019 Petitioner :- M/S Dell International Services India Pvt. Ltd.
Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Nishant Mishra Counsel for Respondent :- C.S.C.
Hon'ble Bharati Sapru,J.
Hon'ble Vivek Varma,J.
Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri C.B. Tripathi, learned Standing Counsel for the State-respondent.
With the consent of learned counsel for the parties, this writ tax petition is disposed of at the stage of admission itself as there is a short issue raised in the matter.
Learned counsel for the petitioner argues that the impugned assessment has been made against the petitioner without compliance of provisions of Section 28 (4) of the Uttar Pradesh Value Added Tax Act, 2008 (hereinafter referred to as the 'Act, 2008'). For ready reference Section 28 (4) of the Act reads as under: "28 (4). The show cause notice referred to in sub-section (3) shall contain all such reasons on which the assessing authority has formed its opinion about incorrectness of the turnover of sale or purchase or both, as the case may be, amount of tax, amount of input tax credit or amount of reverse input t
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