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2016 (7) TMI 545 - HC - VAT and Sales TaxDemand of VAT @14.5% on commission receipt treating the same as sale proceeds - receipt of commission against the indenting agency business is shown under the head 'other income' reported in Form WW for 2013-14 - TNVAT - Held that:- the right to reason is an indispensable part of a sound judicial system; reasons at least sufficient to indicate application of mind to the matter before the Court, Tribunal or Authority and that the affected party has to know why the decision has gone against him. The reasons are not forthcoming as to why the case of the petitioner, as projected by them in the representations, is not found acceptable. Furthermore, an opportunity of personal hearing was not afforded to the petitioner, more so, when the petitioner would state that they are only indenting agents representing national and foreign companies. Hence, on this technical ground alone, the impugned order calls for interference. - Matter remanded back.
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