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2019 (1) TMI 363 - HC - VAT and Sales TaxPrinciples of Natural Justice - case of petitioner is that the impugned orders of assessment were passed without considering the objections raised by the petitioner - ITC reversal as per annual scrutiny cross verification report - ITC reversal on exempted sales - Held that:- Though the Assessing Officer extracted the whole reply in the assessment orders, has however, not dealt with in detail with his independent reasoning and finding as to how those objections raised by the petitioner are not sustainable. On the other hand, the Assessing Officer, simply rejected the objections by stating that copies of purchase invoices were not filed by the petitioner - this Court is of the view that the Assessing Officer can consider the matter afresh, more particularly, under the circumstances that the assessment orders came to be passed, without hearing the petitioner, by the new Assessing Officer, since the earlier personal hearing given was by the previous Officer - petition allowed by way of remand.
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