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2017 (11) TMI 1691 - HC - VAT and Sales TaxPrinciples of Natural Justice - case of petitioner is that petitioner's objections dated 10.06.2017 and 11.06.2017 respectively, though received by the Assessing Officer has not been taken note of and the assessment has been completed stating as if no objections have been received - Held that:- When the dealer has produced the copy of the objections dated 10.06.2017 and 11.06.2017 respectively, wherein the Assessing Officer has signed and a seal has also been affixed, unless and until the Assessing Officer took a stand that it is a case of forgery, communication made by the officer to the learned Special Government Pleader has to be held to be factually incorrect. In the absence of any specific material to show that the objections filed by the dealer are not on record and in the absence of any denial of the signature and the seal affixed in the office copy of the objections dated 10.06.2017 and 11.06.2017 respectively, this Court is inclined to accept the case of the petitioner. Matter is remanded to the Assessing Officer for fresh consideration, who shall consider the petitioner's objections, afford an opportunity of personal hearing and re-do the assessment in accordance with law - petition allowed by way of remand.
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