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2019 (3) TMI 1083 - HC - VAT and Sales TaxValidity of assessment order - TNVAT Act - no opportunity to produce the relevant documents pertaining to the purchases - principles of natural justice - Held that:- Admittedly, no request was made either to the petitioner or to the other end sellers requesting them to produce copies of invoices. Further, both the other end seller as well as the petitioner who is a purchaser belong to the same tax circle under the respondent - In the instant case, the purchasing dealer as well as the other end seller have reported their sales and purchase to the respondent and there is no suppression of the sale or the purchase to the respondent by either of them. All these factors were not duly considered by the respondent in the impugned assessment order. Further no opportunity of personal hearing was given to the petitioner while passing the impugned assessment order. The matter is remanded back to the respondent for fresh consideration and the respondent shall pass final orders, after giving sufficient opportunity to the petitioner to raise all objections available to him under law - petition allowed by way of remand.
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