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 1413 - HC - VAT and Sales TaxValidity of assessment order - bast judgement assessment - TNVAT Act - case of the appellant is that the Assessing Officer, without conducting any independent enquiry, merely went by the proposal of the officials of the Enforcement Wing, which amounted to abdication of his statutory duty as an Assessing Officer - Held that:- It is to be noted that though the assessments were completed in the year 2015/2017, the respondent has not been able to recover a single pie towards tax or penalty and the assessment orders remained as paper orders - That apart, the revision of assessment was based upon a report submitted by the officials of the Enforcement Wing. Hence, we are of the considered view that an opportunity can be granted to the appellant to put forth their contentions, since already the appellant remitted tax along with their returns, as the allegation is stock difference. The orders dated 19.12.2018 passed in the said writ petitions are modified by directing the appellant to pay 15% of the tax demanded for each of the assessment years within three weeks from the date of receipt of a copy of this judgment - appeal disposed off.
|