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2016 (7) TMI 1407 - HC - VAT and Sales TaxRevision of assessment - Section 27 of the TNVAT Act - penultimate order - case of the petitioner is that they were not put on notice that documents viz., purchase bills have to be produced to be entitled for relief. Therefore, the petitioner takes leave of this Court to grant them one more opportunity to place all the materials before the Assessing Officer. Held that: - this Court is inclined to grant one more opportunity to the petitioner subject to certain conditions - the petitioner is directed to pay 15% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order. If the petitioner complies with the condition, then, along with the payment, the petitioner is entitled to submit his objections by treating the impugned proceedings as a SCN - On receipt of the objections, the respondent shall afford an opportunity of personal hearing to the petitioner and redo the assessment in accordance with law, after considering all issues pointed out by the petitioner - petition disposed off.
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