Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1273 - HC - VAT and Sales TaxValidity of assessment order - natural justice - Assessing Officer relied on the Web Report and passed the impugned order without furnishing all the details and conducting thorough enquiry with the dealers - Held that: - this Court, in the batch of cases, has dealt with the matter in respect of the assessments made based on Web Report and found that the centralised mechanism has to be evolved for passing such order of assessment - as regards the contention raised by the petitioner that the assessee was not given personal hearing before imposing penalty u/s 22(4) of TNVAT Act is concerned, a perusal of the order of assessment does not indicate that the petitioner was given any opportunity of personal hearing before passing the same - matter needs to be remitted back to the Assessing Authority for re-doing the exercise after following the procedures/directions stipulated in the order - petition allowed - appeal allowed by way of remand.
|