“Fair Tax Regime where No Assessee is Harassed is Equally Crucial”: Bombay HC imposes ₹ 20k Cost on Maharashtra VAT department for natural justice violation

The Bombay High Court imposed a ₹20,000 cost on the Maharashtra VAT Department for violating natural justice principles by harassing the assessee. The court criticized the department’s high-handed approach and emphasized the need for a fair tax regime where no assessee is subjected to undue harassment. This judgment underscores the judiciary’s role in protecting taxpayers from overreach and ensuring a balanced tax administration system.