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2018 (8) TMI 528 - HC - VAT and Sales TaxPrinciples of Natural Justice - reversal of Input Tax Credit - the original invoices were not produced before the Enforcement Wing officials at the time of surprise inspection, nor they were enclosed in the objections submitted by the petitioner - Held that:- Admittedly, the petitioner while filing his objections, has given an undertaking that he will produce the original invoices before the respondent - It is well settled that before deciding the issue, an opportunity of personal hearing shall be given. Had the respondent called for production of the original invoices as promised by the petitioner, he would have produced them and a decision on the basis of materials could have been taken. The observation made by the assessing authority would lead us to infer that he has taken the report submitted by the Enforcement Wing officials as gospel truth and passed orders being influenced by the same. Such an order is not fair and sustainable. The matter is remanded back to the respondent for fresh consideration - petition allowed by way of remand.
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