Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 85 - HC - VAT and Sales TaxRevision of assessment - mismatch between the Annexure 1 and Annexure 2 returns filed by the petitioner and the other end dealer - Held that: - It may be true that unless and until the dealer furnishes the proper details, the Assessing officer cannot embark upon an enquiry - In the present cases, the Assessing Officer has taken certain efforts to furnish the invoice numbers and other details, though it may be true in respect of certain transactions, the full details have not been mentioned. In any event, wherever full details have been given, the dealer was bound to give proper explanation. If the dealer wants further information, he should have asked the Assessing Officer by submitting a representation. However, in the instant case, the dealer did not resort to such a procedure, but merely, submitted an objection without giving any proper details and only referring to two judgments of this Court. Therefore, substantial part of the fault lies on the dealer. The petitioner can be afforded one more opportunity to explain with regard to the transactions where full details have been given to them - petition allowed by way of remand.
|