Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 470 - HC - VAT and Sales TaxValidity of assessment proceedings - the allegation against the petitioner is that the transaction effected by them were bogus transactions with bill traders - principles of natural justice - Held that: - the petitioner was required to produce the books of accounts for the relevant year and if he complies with the condition there was a direction to the respondent to furnish the copies of the available documents on which the Assessing Authority proposed to rely in making an order of assessment - the respondent has not complied with the direction issued by the Tribunal though it is admitted that the petitioner had produced the books account as per the direction of the Tribunal. This is sufficient to hold that the impugned order is contrary to the direction issued by the Tribunal and consequently in violation of the principles of natural justice - petition allowed - decided in favor of petitioner.
|