Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 22 - HC - VAT and Sales TaxReconciliation statement – non-consideration – opportunity of personal hearing - imposition of penalty under Section 27(3)(b) of the TNVAT Act – Held that: - when such complicated question of facts are involved, that too, when the assessments are sought to be reopened, based on the report submitted by the Enforcement Wing Officials', it is incumbent upon the respondent to afford an opportunity of personal hearing. Order passed without affording the opportunity of being heard. Objections – preliminary and final objections – non-consideration by assessing officer – Held that: - the matter would have attained finality before the respondent himself had the respondent given the opportunity of personal hearing and considered the reconciliation statement filed by the petitioner, when admittedly, the respondent has received the preliminary reply dated 08.06.2016 and final reply dated 14.06.2016 – replies to be considered – re-assessment to be done - petition allowed – matter remanded – decided in favor of petitioner.
|