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2016 (1) TMI 1222 - HC - VAT and Sales TaxNatural justice - Best judgement assessment - imposition of penalty u/s 37(2) of the Assam Value Added Tax Act read with Section 8 of the Assam Entry Tax Act, 2001 - import of chemical - taxable @ 2% under the Assam Entry Tax Act, 2008 as per entry No. 51 of the Schedule - Held that: - though the written submission of the petitioner dated 21.06.2015, that was submitted pursuant to the Notice of the Assessing Officer dated 20.11.2014 & 11.06.2015, was available before him, but the Assessing Officer did not consider the same while passing the impugned order of 'best judgment assessment' dated 28.08.2015, considering it to be incomplete or incorrect. The said impugned order also does not reflect that the departmental authority adduced proper evidence and discharge the burden of proof with regard to such finding. The impugned assessment order dated 28.08.2015 is vitiated in law and accordingly the same is set aside - petition allowed - decided in favor of petitioner.
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