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2018 (9) TMI 1423 - HC - VAT and Sales TaxPrinciples of natural justice - case of respondent is that even though sufficient opportunities were given to the petitioner, he did not utilise the same and therefore, with the available records, an order has been passed - Held that:- The mere fact that the assessee was given an opportunity for perusing the D7 records by the Enforcement Wing Officer would not be sufficient compliance of the principles of natural justice by the assessing officer, as the assesse requested the Assessing Officer to furnish the copies of the D7 records at his cost, so that he could reply to the re-assessment notice after the D7 records came into the hands of the Assessing Officer for the purpose of making assessment. In the present case in hand, though the petitioner specifically gave a reply and prayed for the copies of D-7 records, based on which reassessment has been made at the time of admission, this Court has granted an interim order - since the principles of natural justice is violated, the order passed by the Authority is liable to be set aside. The matter is remanded back to the Authority to give copies of D-7 records - Petition allowed by way of remand.
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