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2018 (12) TMI 355 - BOMBAY HIGH COURTDenial of input tax credit - Principles of natural justice - validity of assessment order - case of petitioner is that during the assessment proceedings, the assessing authority had not either provided the details of such dealer, nor called upon the petitioner to clarify the position in this regard - Held that:- The impugned order suffers from gross violation of principles of natural justice. The departmental authority cannot unilaterally come to the conclusion that the petitioner's sales or purchases were not genuine and therefore, tax credit in relation to such transactions was liable to be disallowed - Any such finding must be preceded by an opportunity of hearing to the petitioner. Impugned order st aside - proceedings are placed back before the adjudicating authority for passing a fresh order in accordance with law - petition allowed by way of remand.
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