Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2012 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (7) TMI 860 - ANDHRA PRADESH HIGH COURTRevision of assessment - Non genuine C forms - Held that:- It is clear from the material on record that the petitioner had enclosed the letter dated June 3, 2010 issued by the Commercial Tax Officer, Circle V, Bhopal, to his reply dated December 26, 2011 addressed to the first respondent in response to the show-cause notice dated April 18, 2011 issued by the first respondent specifically referring to the letter dated June 3, 2010 of the Commercial Tax Officer, Circle V, Bhopal, and states that it was annexed as annexure P1 to the said reply. At page 5 of the impugned order, the first respondent extracted para 4 of the reply dated December 26, 2011 given by the petitioner to his show-cause notice dated April 18, 2011 but he did not meet the contention of the petitioner that the said letter dated June 3, 2010 of the Commercial Tax Officer, Circle V, Bhopal, would show that the C forms filed by it are genuine. The three C forms mentioned in the said letter were alleged by the first respondent to be not genuine in his show-cause notice. It is unfortunate that the first respondent has not considered the letter dated June 3, 2010 filed by the petitioner along with its reply dated December 26, 2011 to the show-cause notice dated April 18, 2011 issued by him. This vitiates the order passed by the first respondent. Therefore the impugned order passed by the first respondent is set aside. The matter is remanded to the first respondent to consider afresh. W.P. allowed.
|