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2014 (9) TMI 591 - HC - VAT and Sales TaxDifference in stock - Violation of principle of natural justice - Held that:- Circular No.8/13 dated 18.7.2014 prescribes certain time schedule and as rightly pointed out by the learned counsel for the petitioner, though the surprise inspection was done on 27.6.2013 and the statement was recorded on 2.7.2013, the notice dated 29.5.2014 issued by the respondent reached the hands of the petitioner only on 1.6.2014 and the petitioner has also submitted its response on 11.6.2014. Since Circular No.8/13, dated 18.7.2013, having been issued, the subordinate officials of the Commissioner of Commercial Taxes, Chepauk, Chennai-5, are expected to adhere to the time schedule given in the Circular, but in the case on hand, they have failed to do so. That apart, at the time of making the surprise inspection on 2.7.2013, the officials had collected a sum of ₹ 72,438/- and a perusal of the ICICI Bank statement, Arni Branch, would disclose that the said cheque bearing No.19099 was encashed by the Commercial Tax Officer, on 18.7.2013, and though in the impugned proceedings the collection of tax has been referred to, the amount has not been mentioned and it was also not adjusted while arriving at the proposed taxable turnover. Therefore, this Court is of the considered view, in the light of the infirmities, that the impugned order is liable to be set aside and the matter is once again be remanded to the respondent for fresh adjudication, in accordance with law - Decided in favour of assessee.
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