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 612 - HC - VAT and Sales TaxValidity of the order of assessment - sustainability of the order of attachment to his Bank Account - the tax due, as determined in the assessment order dated 13.3.2015 remain unpaid and uncleared - whether the notice dated 27.1.2015 has been delivered to the assessee, at the address recorded in the certificate of registration or not? - Held that: - there appears to be some tenability behind the assertion of the writ petitioner/appellant/dealer that he has not received the pre-assessment notice and for want of knowledge, he did not participate in the assessment proceedings and that he has also not received the assessment order for him to be described to be a defaulter. Further we find that from the copies of the Tax Deduction at Source certificates, nearly around ₹ 60 lakhs of tax has already been deducted and transmitted and therefore there appears to be some basis behind the assertion of the assessee that he is not liable to pay taxes in addition and if only an opportunity of participation is accorded, he will be able to produce the original TDS certificates and establish that tax liability already stood discharged by him. The ends of the justice would be better served, if we provide an opportunity to the appellant/assessee to participate in the assessment proceedings. Hence, we set aside the order of assessment dated 13.3.2015 passed by the respondent and remit the matter back for consideration afresh.
|