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2020 (6) TMI 357 - HC - VAT and Sales TaxInput Tax Credit - wrongful disclosure of purchase and sales turnover to pass on input tax credit unauthorisedly to various buyers/dealers - HELD THAT:- Though the petitioner has alleged connivance between the officers of the Commercial Tax Department and the third person who had allegedly accessed the login ID of the petitioner, the issue would be best left to the respondents to cause a proper and through investigation into the allegation with the help of the economic offences and cybercrime Wing of the state to find out whether indeed there was a misuse of the petitioner's login ID or whether the petitioner was himself/herself masquerading as unknown person to make it seem as if the petitioner's login Id was being misused. The pre-assessment notice as has been prayed for by the petitioner is not quashed - Suffice to state that the respondents shall take appropriate measures and cause an investigation into the complaint of the petitioner and seek help of the specialised investigation wings of the State concerned with cyber crime - This exercise shall be completed within a period of 12 months from date of receipt of this order. During the pendency of the aforesaid investigation, the impugned pre-assessment notice shall be kept in abeyance. Petition disposed off.
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