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2017 (7) TMI 506 - HC - VAT and Sales TaxValidity of assessment order - rejection of application u/s 84 of the TNVAT Act, 2006 - petitioner have not filed monthly returns and not reported the transactions, which were reflected in the audit slips - Held that: - Till date, none of these Authorities have initiated any action in respect of the huge transactions, having effected in the Bank accounts standing in the name of the petitioner. Therefore, it may be true that the audit could give a cause to commence the proceedings, but before issuing a show cause notice to the dealer, the Assessing Officer should have sufficient material to connect the petitioner to that of the transactions, especially, in the light of the stand taken by the petitioner in the Petitions for rectification - the case on hand is being a very peculiar case, this Court is inclined to mould the relief, sought for by the petitioner - matters are remanded to the first respondent at the stage of the SCN - appeal allowed by way of remand.
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