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2016 (9) TMI 769 - HC - VAT and Sales TaxValidity of revised assessment orders - Section 27(1)(a) of the Act - TNVAT Act, 2006 - registered dealer - inspection of the place of business of petitioner by the enforcement wing - rejection of petitioner's return - principles of natural justice - Held that: - opportunity granted to petitioner subject to conditions. The petitioner is directed to pay 15% of the disputed tax, for each of the three assessment years, within a period of three weeks from the date of receipt of a copy of this order. If the payment is made within the time permitted, the petitioner will be entitled to treat the impugned assessment orders, as show cause notices, and submit their objections, within a period of two weeks, thereafter. On receipt of the objections, the respondent shall afford an opportunity of personal hearing to the petitioner, peruse the books of accounts, ledgers, records, etc., and thereafter, re-do the assessment in accordance with law - petition disposed off - decided partly in favor of petitioner.
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