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2016 (7) TMI 880 - HC - VAT and Sales TaxReversal of input tax credit - the supplier dealers' Registration Certificates have been cancelled with retrospective effect - Held that:- In fact, the respondent has also recorded the fact that the petitioner has accounted for the purchases and made payment through cheques or banks. If that is the case, if there is any doubt, the respondent could have called for the bank statement. Without doing so, the question of completing the assessment by stating that Bank Statement and Moment details were not given, is not tenable since there was no request made by the respondent to produce any of the documents and thus the impugned orders have been passed in violation of principles of natural justice as the respondent has proceeded to complete the assessment on totally different grounds than what was mentioned in the pre-revision notice. Accordingly, the petitioner is entitled to succeed. - Writ petition allowed - Decided in favor of assessee.
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