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2019 (7) TMI 244 - HC - VAT and Sales TaxValidity of assessment order - it is a case of writ petitioner that he was filing monthly returns and there was deemed assessment under Section 22(2) of TNVAT Act - failure to report purchase - HELD THAT:- This leads this Court to the inevitable sequitur that JKM principle now governing the field and the procedure of making assessment with regard to a dealer by relying on Annexure-II being sale particulars of dealer's sellers without adhering to requisite norms is incorrect besides being unsafe. The writ petitioner is entitled to have the impugned order set aside on the ground that it is not inconformity with the order passed in the earlier round of litigation as besides being in violation of M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT]. Petition disposed off.
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