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2008 (10) TMI 626 - HC - VAT and Sales TaxNon disclosures - whether the petitioner having not disclosed the transaction in its return and having not explained the alleged purchases of high speed diesel from Indian Oil Corporation the order of the assessment officer as well as the revisional authority need no interference? Held that:- In view of the observations of the revisional authority the assessing officer was required to have inquired into the nexus and was required to prove the petitioner's nexus with the alleged inter-State purchases before holding the petitioner guilty of alleged inter-State purchases of high speed diesel. The impugned order without any proof of nexus of the petitioner with the alleged purchases could not have been affirmed by the revisional authority. Thus considered view while passing the impugned order the revisional authority has totally ignored its earlier remand order. The assessing officer has also not decided the matter in accordance with the directions contained in the remand order passed by the revisional authority. Appeal allowed.
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