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2021 (7) TMI 586 - HC - VAT and Sales TaxRevision of assessment - summon of witnesses - opportunity to cross-examine the seller was provided or not - violation of principles of natural justice - HELD THAT:- As per Section 81 of the TN VAT Act, ample power has been given to the respondent to summon the witnesses to appear before them, by following the procedures contemplated under Code of Civil Procedure. Without following the same and without the seller being appeared before them for cross examination, by the petitioner, the respondent has passed the impugned order and the respondent has miserably failed to exercise the said statutory power given to him. Admittedly, the seller has not been present before the Court and the petitioner has not taken any steps to summon, as per Section 81 of the TNVAT Act, 2006 - matter remanded to the respondent to pass orders afresh, in accordance with law, by following the procedure contemplated under the Act, to summon the witnesses, so as to enable the petitioner to cross-examine the seller. Petition allowed by way of remand.
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