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2014 (10) TMI 59 - HC - VAT and Sales TaxRevision of assessment - cross verification of the particulars as found in the returns filed by the petitioner - Held that:- No opportunity was given by the authority to the petitioner to produce necessary documents, the impugned order is liable to be set aside. Accordingly, the impugned order is set aside and the matter is remitted back to the authority concerned for fresh consideration after affording sufficient opportunity to the petitioner to produce all the relevant documents as may be required by the authority - The petitioner shall deposit 25% of the total tax demanded as volunteered on or before 15.08.2014, failing which, the order of the respondent as of today, shall hold good. However, if the petitioner deposits the amount as offered by them, the respondent shall consider the objections/ documents to be produced by the petitioner and pass fresh orders on merits and in accordance with law. - Decided in favour of assessee.
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