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2020 (8) TMI 161 - HC - VAT and Sales TaxPrinciples of Natural Justice - violation was sought to be corrected by permitting the petitioner to approach the Assessing Officer within one week from date of receipt of a copy of that order - copy application made after a period of six months from the date passing of the order - mismatch between the turnover disclosed in the returns filed by the petitioner and those in the annexures of the selling/purchasing dealers - benefit of Circular No.3 of 2019 rejected - HELD THAT:- The learned Single Judge has opined that no opportunity was extended to the petitioner to substantiate the turnover reported by him in the revised returns to correct which, an opportunity was directed to be extended to the petitioner. Neither the petitioner nor the Department has availed of this opportunity as extended by the court, and there has been considerable delay on the part of both the parties - the impugned orders is set aside with a direction to the Assessing Officer to redo the assessments de novo and in accordance with law taking note of the revised returns filed by the petitioner under cover of letter dated 26.03.2015 and bearing in mind the directions of the Commissioner in Circular No.3 of 2019. Petition disposed off.
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