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2016 (9) TMI 666 - HC - VAT and Sales TaxValidity of order of assessment - assessment years 2006-07 to 2014-15 - Tamil Nadu Value Added Tax Act - opportunity of personal hearing - Held that: - decision of the case SRC Projects Private Limited vs. Commissioner of Commercial Taxes, Chennai and another [2008 (9) TMI 914 - MADRAS HIGH COURT] is relied upon - failure to grant an opportunity of personal hearing would render the impugned order as having been passed in violation of principles of natural justice. Re-assessment of turnover - alleged mismatch as per the departmental website - circular issued by the Principal Secretary/Commissioner of Commercial Taxes dated 01.04.2015 - Held that: - since the issue is a recurrent issue in all the assessment circulars, the Commissioner thought fit to issue a circular dated 01.04.2015 in Circular NO.10/2015/D3/8562/2014. As per this circular, in cases of mismatch, invoice-wise data for mismatch to each demand must be mandatorily attached or to the notice either in print form or as a CID or send as email (in case it is voluminous). Further, the fact of enclosing such mismatch transaction date shall be clearly mentioned entered in the notice and acknowledgment receipt obtained. Matter remanded - details of mis-match to be furnished as per direction issued by Commissioner - petitioner to be granted opportunity of personal hearing - assessment to be done by passing a speaking order - petition disposed of - decided in favor of petitioner.
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