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2021 (11) TMI 169 - HC - VAT and Sales TaxValidity of Revision/re-assessment Order - reasonable opportunity to show-cause before a revision order is passed under Section 27 of TNVAT Act - HELD THAT:- Vide common proviso to sub-sections (1) and (2) of Section 27 of TNVAT Act, it is statutorily imperative to give a reasonable opportunity to show-cause before a revision order is passed under Section 27 of TNVAT Act. The respondent has no doubt complied with this requirement by issuing 06.01.2021 notices - In the case on hand, a perusal of the impugned order reveals that the matter inter alia pertains to reconciling difference in sales turn over between profit and loss account and monthly returns. Therefore, this reconciliation can be done if the writ petitioner is permitted to respond to 06.01.2021 notices albeit by putting the writ petitioner on some terms rather than prolonging the matter. Impugned orders being are set aside solely to facilitate the writ petitioner to send in its replies to 06.01.2021 pre revision notices bearing reference TIN/33040842563/2013-14 and TIN/33040842563/2014-15 within a week from today - petition disposed off.
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