Tag Archives: Pernod Ricard India (P.) Ltd.

Reassessment Valid for Unreported VAT Differences Issued Before Section 148A Effective Date Stand Sustained

By | October 29, 2026

Reassessment Valid for Unreported VAT Differences Issued Before Section 148A Effective Date Stand Sustained Issue Whether the High Court was justified in refusing to quash reassessment proceedings at a preliminary stage when initiated on account of discrepancy between VAT returns and books of account discovered during a survey. Whether the extended period of limitation for… Read More »