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2015 (9) TMI 471 - HC - VAT and Sales TaxFixation of higher rate of tax – Increase in turnover – Violation of Natural Justice – Notice was issued upon petitioner fixing rate of tax liability payable at 12.5% or more as per TNVAT act as turnover of petitioner exceeded ₹ 50 lakhs – In appeal against said order before respondent to drop proceedings as petitioner has not crossed limit of ₹ 50 lakhs, was filed – However respondent, without considering documents sent by petitioner, passed erroneous order – Held that:- After receipt of notice petitioner had sent all documents clearly mentioning therein that invoice was cancelled with return of cheque issued by customer and thereupon it was also further made clear that petitioner has also filed revised return – But nowhere these documents were considered – Respondent was duty bound to consider all documents, atleast documents called for from their side – That shows there was absence of application of judicious mind –Therefore, respondent miserably failed to consider entire case, direction issued to respondent to re-consider entire issue in accordance with law – Impugned order set aside – Decided in favour of Petitioner.
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