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2016 (9) TMI 313 - HC - VAT and Sales TaxValidity of orders of assessment – TNVAT Act, 2006 – production of relevant documents - grant of opportunity of personal hearing – Held that: - several issues could be sorted out if personal hearing is granted in which the dealer can be called upon to clarify all the doubts. This will ensure that the assessments are completed in a proper manner without any loopholes and the revenue to be collected by the Government is collected in full. As, an opportunity of personal hearing was not granted to the petitioner and the documents produced by the petitioner was stated to have not been produced, the assessment should be redone – writ petition allowed – decided in favor of petitioner.
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