Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 279 - HC - VAT and Sales TaxPVAT - validity of exparte assessment - documents were impounded - violation of principles of natural justice without affording an opportunity - Held that:- There is force in the submissions of learned counsel for the petitioner, because the impugned order dated 12.6.2015 was passed exparte without supplying the copies of the impounded documents to the petitioner to enable it to submit its effective reply, explaining the entries in the same, despite the fact that it was obligatory upon the respondents under Section 46 of 2005 Act. The concerned Officer could not have legally kept the impounded documents beyond the maximum period of 60 days. In the instant case, the premises of the petitioner was inspected on 22.5.2012, on which date, the documents were impounded. The petitioner was asked to submit its reply and to explain impounded documents which was not possible for it, without seeing them. The concerned Officer of the respondents ought to have supplied the copies of the impounded documents, before asking the petitioner to submit its reply and to explain the same. Accordingly, the order is quashed. The matter is remitted back to the assessing authority to pass a fresh order in accordance with law. - Decided in favor of assessee.
|