Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 928 - HC - VAT and Sales TaxPermits required of consignment of goods under the provisions of the TVAT Act - Time extension for producing permits - assessing officer did not grant such time and levied tax and penalty at 150 % - assessee did not challenge the assessment, but filed petitions for rectification of the orders in terms of section 74 of the TVAT Act - Held that:- Power of rectification is limited and is akin to a power of review. Any judicial or quasi-judicial authority can exercise powers of review when there is an error apparent on the face of the record. These are the words used in section 74 of the TVAT Act also. Normally as contended by the revenue authority, this court would not in rectification proceedings permit a party to lead fresh evidence nor would it permit a party to place material on record. This however, is subject to the caveat that the party, i.e., the assessee should have been originally given a reasonable opportunity of putting forth its case. If any party, despite being given a responsible opportunity of producing evidence and putting forth its case fails to lead evidence then in rectification proceedings it cannot be permitted to fill up the lacuna in the evidence. However, the present case stands on a different footing. Undoubtedly, in regard to one notice 6064 permits were required to be produced and with regard to the second notice 909 permits were required to be produced. The case of the assessee was that a fire had taken place in the office of the transport company and the record had been destroyed and it may be given time to produce the permits after collecting the same either from the dealers or even from the Department itself. Rectification orders deserve to be set aside. We further direct the Superintendent of Taxes, Vigilance Cell, Agartala, to re-consider the case of the assessee and he shall take into consideration all the copies of the permits which have been produced by the assessee and verify the same. If on verification, the permits are found to be correct no tax or penalty shall be levied in regard to those permits - matter remanded back - Decided in favour of assessee.
|