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2019 (6) TMI 622 - HC - VAT and Sales TaxPrinciples of Natural Justice (NJP) - though time was sought for and several opportunities were given for filing objections, the same has not been effectively utilized by the petitioner - HELD THAT:- After the writ petitions were heard out for some time, as much as the writ petitions were taken up for disposal by consent, it was agreed by both counsel that an order can be passed by consent to the effect that the petitioner Assessee will be given an opportunity to submit all the records within a prescribed time frame subject to the petitioner paying 15% of the disputed tax (obviously excluding penalty) as per the amount set out in the respective impugned orders. The impugned order of assessment in each of these writ petitions are set aside and the matter is remanded back to the sole respondent for assessment afresh - Petition allowed by way of remand.
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