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2018 (4) TMI 1382 - HC - VAT and Sales TaxRevision of total turnover in assessment order - denial of revision of turnover on the ground that the petitioner has not surrendered the E-Transit pass - Held that: - the surrender of E-transit pass is not a sin qua non for establishing that the goods were sold within the State. Since there were several cases arising out of the non surrender of E-Transit pass, the Commissioner has given specific direction to the Assessing Officer. Therefore, the first respondent cannot merely go by the directives of his Superior Officer and ignore the circular, which is very specific - this Court is inclined to remit back the matter to the respondents to specifically consider all the documents and verify as to the correctness of the submissions made by the petitioner, without insisting upon the surrender of E-Transit pass. Petition allowed by way of remand.
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