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2017 (4) TMI 1158 - HC - VAT and Sales TaxValidity of assessment order - mismatch in the details obtained from the Web report - purchases were made from the dealers, whose registration was cancelled with retrospective effect - Held that: - with regard to mismatch is concerned, reliance placed in the case of M/s. JKM Graphics Solutions Private Limited Versus The Commercial Tax Officer [2017 (3) TMI 536 - MADRAS HIGH COURT], where it was held that The problems on account of the mismatch is a Pan India problem and to my mind, the procedure adopted under the Delhi VAT Act regime and the circulars issued under the said Act, appear to be a more transparent system and assessee friendly. This can be borne in mind by the Revenue for necessary follow up action - matter remanded for de novo decision. Retrospective cancellation of registration of dealers - Held that: - the Assessing Officer has to find out, as to whether the cancellation of registration was made retrospectively and if so, whether the petitioner can be imposed with tax liability. Therefore, for both purpose the matter has to be remitted back to the Assessing Officer for fresh consideration. Appeal allowed by way of remand.
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