Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 462 - HC - VAT and Sales TaxRevision of assessments - principles of natural justice - Held that: - It is a settled legal position that the Assessing Officer is an independent statutory Authority, who has to consider the dealer's objections, when they respond to the pre-revision notices and cannot be solely guided by the report of the Enforcement Wing Officials and if done so, it would amount to abdication of the statutory duty cast upon the Assessing Officer. In fact, what has been done by the respondent is clearly an abdication of his statutory duties - the entire revision of assessment has to be re-done, after affording reasonable opportunity to the petitioner to produce the necessary records, as they have addressed their suppliers and they are in the process of gathering details - petition allowed - matter remanded.
|