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2016 (6) TMI 749 - HC - VAT and Sales TaxValidity of revision assessment - input tax credit - scope of the SCN - genuineness of the purchases - movement of goods - Held that:- With regard to the averment that the proof for movement of goods has not been produced, it has to be pointed out that this was never the stand of the department in the show cause notice. At no point of time, the petitioner was called upon to produce any documents to prove the movement of goods. Therefore, the respondent has passed the impugned order giving reasons which were not the basis on which show cause notice was issued. Hence, this amounts to clear violation of principles of natural justice. That apart, the respondent has not considered the specific case of the petitioner that some of their sellers have filed monthly VAT returns along with Annexure-II manually and others have filed electronically. The petitioners had further stated that on their own volition, they made verification and it was found that the alleged difference in tax was reduced. This aspect of the matter was also not considered by the respondent. - the finding recorded by the respondent with regard to the difference in claim of ITC set aside - remanded back for passing speaking order. - Decided partly in favor of petitioner.
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