Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 211 - HC - VAT and Sales TaxValidity of order of assessment - TNVAT Act, 2006 - denial of input tax credit - Held that: - the petitioner though has sought for certain details, the same have not been furnished to the petitioner and the assessments have been completed. Therefore, the Court of the view that the matter can be remanded to the respondent for fresh consideration so as to enable the petitioner to produce proof to show that the dealers with whom they had transactions had valid registration, on the date of transaction. Apart from that, the petitioner can seek for details with regard to cross verification of the buyers and sellers as per Annexure-I and such details can be furnished by the assessing officer and after which, the petitioner can be allowed to submit further objections and assessments can be re-done - writ petition allowed - matter remanded for fresh consideration.
|