Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 343 - HC - VAT and Sales TaxFinal order passed during pendency of assessment order on the recommendation of higher authority in the earlier order - Escaped assessment order - Direction to pay 15% as if suppression is made - Amount increased without any notice to the petitioner - Held that:- by following the order of the Honourable Division Bench of this Court and the learned Single Judge of this Court this Court finds that when the authorities passed an order on the basis of the recommendation or the finding of a superior officer, the order passed without application of mind independently, is vitiated. Here, now the petitioner paid the tax to the tune of ₹ 10,00,000/- and the demand made by the bank account and further agreed to pay another sum of ₹ 5,00,000/-. In view of the same, this Court is of the view that the matter could be remitted back to the original authority for fresh consideration and the original authority shall pass appropriate orders after giving a notice to the petitioner and will decide the matter independently de hors the decision of the appellate authority. Accordingly, the order impugned in the second writ petition is set aside. - Matter remitted back
|