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2016 (11) TMI 548 - HC - VAT and Sales TaxValidity of revised assessment order - TNVAT Act, 2006 - non-production of necessary documents - whether the petitioners have produced necessary records, invoice, etc., to substantiate their plea? - Held that: - When the Appellate Authority was satisfied that the petitioners have produced the invoice copies and were directed to produce the same before the Assessing Officer and the petitioner having produced the same, nothing prevented the Assessing Officer to cause a thorough verification and then pass a speaking order. Therefore, the impugned orders in all these cases are out come of non-application of mind as have been passed in violation of the principles of natural justice, apart from not taking into consideration the direction issued by the Appellate Deputy Commissioner (CT), Cuddalore - petition allowed - matter remanded for fresh consideration to the respondent, who shall afford an opportunity of personal hearing and direct the petitioners to produce all the invoices and other documents, make thorough verification of the same and thereafter redo the assessments in accordance with law
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