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2014 (9) TMI 506 - HC - VAT and Sales TaxDifference in stock - Reply to SCN not filed - Held that:- In response to the notice dated 17.4.2014, the petitioner has submitted it's reply on 19.5.2014, and along with the reply, also enclosed a cheque bearing No.001055 dated 19.5.2014, for a sum of ₹ 1,22,306/-, and it has produced copy of the Letter Delivery Book, which is available at page No.9 of the typed-set of documents, acknowledging receipt of the same, and it would disclose that it was received by the Office of the respondent on 19.5.2014. However, the impugned order proceeds on the footing that the petitioner/assessee did not file any objection and in the considered opinion of the Court, the same is contrary to record and hence on the sole ground, the impugned order is liable to be set aside and the matter be remanded for fresh adjudication - Matter remanded back - Decided in favour of assessee.
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