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2019 (4) TMI 795 - HC - VAT and Sales TaxValidity of assessment order - Telangana VAT - Classification of goods - poultry meal - non supply of laboratory test report - extended period of limitation - invocation of theory of empty formality - Held that:- The furnishing of the copy of the report, according to the learned Special Standing Counsel would not have altered the position. - But, generally the theory of empty formality is a valid defence to an allegation of violation of principles of natural justice in the Service Jurisprudence. But, insofar as Revenue Laws are concerned, every material on which a decision is taken, may be relevant. Therefore, we are unable to accept the said contention. The matter can be remanded back on a short ground, leaving it open to the petitioner to raise even the issue of limitation - petition allowed by way of remand.
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