Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2021 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (4) TMI 697 - HC - VAT and Sales TaxFinalisation of deemed assessment - suppression of sales or not - argument of the petitioner's counsel is that the respondent did not conduct any independent enquiry in the matter - violation of principles of natural justice - HELD THAT:- In the impugned orders, the petitioner's liability as regards the sales suppression was quantified approximately ₹ 7,00,000/-. Without prejudice to his contention, the petitioner is directed pay the said amount to the respondent on or before 31.03.2021. The petitioner gives an undertaking that he would do so without seeking any extension of time - The said remittance shall abide by the final order to be passed by the respondent following this remand. Of-course, it is seen that the respondent had chosen to infer that there must have been corresponding purchase suppression also. For purchase suppression, on the face of it, there are no materials. The matters are remitted to the file of the respondent to pass orders afresh in accordance with law - Petition allowed by way of remand.
|