Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 1215 - HC - VAT and Sales TaxPrinciples of natural justice - petitioner submitted that the petitioner has not been afforded adequate opportunity by the second respondent before passing of the impugned assessment order - reversal of input tax credit - Held that:- This Court has perused and examined the impugned assessment order. Admittedly, the petitioner has sent a detailed reply, dated 08.05.2015, wherein, he has referred to the objections, which were raised by the learned Counsel for the petitioner during his arguments and relied upon various decisions of this Court and also internal circulars of the Department in support of his case. But, under the impugned assessment order, this Court finds that all the objections raised by the petitioner were not considered by the second respondent. It is the case of the petitioner that he has shown gross profit while filing his monthly returns before the second respondent - But without application of mind, the second respondent has come to a wrong conclusion that the goods sold by the petitioner at a lesser price than the purchase price and the petitioner has shown losses in the monthly return submitted by him. This Court is also unable to find out from the assessment order as to why the second respondent has come to that conclusion, despite the fact that the petitioner is a profit making concern and has also disclosed gross profit, as seen from the reply, dated 08.05.2015, sent to the second respondent. This Court is of the considered view that the second respondent has violated the principles of natural justice by not affording personal hearing to the petitioner and also for not having considered the vital objections raised by the petitioner in his reply, dated 08.05.2015, objectively under the impugned assessment order - Petition allowed by way of remand.
|