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2016 (11) TMI 299 - HC - VAT and Sales TaxReversal of ITC on purchases effected by Registration Cancelled Dealers - Reversal of ITC on the sale effected to the dealers who are doing contract in SEZ unit - Tax liability on sale of Pavers and Sale of Asset (Car Sale) - Held that: - the petitioner stated that selling dealers might have paid the tax well in advance and merely because there are some differences on the reported turnover of the selling dealers and purchases reported by the petitioner, it cannot be construed that the selling dealers have not paid tax to the Department - The respondent ought to have considered the petitioner's objections and examined as to whether the case as projected by the petitioner was correct, what would be the effect of the break up details furnished by the petitioner along with their letter on 27.01.2013, which were in fact called for by the respondent in the notice dated 12.03.2015 - Petition allowed by way remand.
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