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2017 (10) TMI 259 - HC - VAT and Sales TaxRefund claim - rejection of the same without giving any opportunity of hearing or specific Proposition notice before passing of the said reassessment order - Held that: - When the very first notice was given to the petitioner vide Annexure-A dated 14.09.2016, not only called upon the petitioner to produce the Books of Accounts, but also to raise the objections about two specific proposals of the Respondent-Assessing Authority to deny Input Tax Credit of ₹ 1,52,462/- and also to estimate URD purchases at the rate of 25% of the total turnover, to which, apparently no specific objection was ever raised by the petitioner-assessee, this Court is of the considered view that the petitioner-assessee cannot raise any grievance about no specific Proposition notice was given to him - petitioner-assessee therefore cannot be heard to complain the breach of principles of natural justice by the Respondent-Assessing Authority and not giving him an opportunity to file objections - petition dismissed - decided against petitioner.
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