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2016 (1) TMI 91 - PUNJAB AND HARYANA HIGH COURTDemand of VAT - export against form H - rectification of error denied - appellant had sold the car but did not include its value in the returns nor deposited the tax on the sale of fixed assets - Even export sales shown by the appellant were not genuine, because as per documents, the appellant had sold the goods on 25.11.2005 which were dispatched to foreign buyers by the exporters to whom the sale were made against 'H' Forms on 12.12.2005, whereas as per bill of lading, the goods were dispatched on 11.6.2006 i.e. in the next year - failure to explain and produce evidence including purchase vouchers in support of its ITC claim - Held that:- When the appellant filed an application for rectification of the aforesaid order dated 27.2.2012 dismissing its appeal, in the interest of justice, the Tribunal should have afforded an opportunity to the appellant to put forward its case. - Matter remanded back. - Decided in favour of assessee.
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