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2017 (3) TMI 1425 - HC - VAT and Sales TaxValidity of assessment order - it is the petitioner's case that the respondent has proceeded to pass the said order on account of the variation in the information - Held that: - there is an contradiction in the impugned order. On the one hand, the respondent says that all monthly returns for the year 2014-2015 were filed by the petitioner and on the other hand, he holds that no monthly returns were filed. Furthermore, the respondent, proceeds to impose tax and penalty based on mismatch in information. This Court, has repeatedly, held that mismatch in information cannot be the sole basis for imposing tax and penalty. In case, respondent was desirous of confirming the proposal, he should have in the very least supplied the material particulars to the petitioner - petition allowed - decided in favor of petitioner.
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