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2022 (1) TMI 196 - HC - VAT and Sales TaxRejection of account books of the applicant - best judgement assessment against the applicant - Consideration of affidavit of Shri Jagdish Prasad and Jangi Lal which were filed before the assessing authority and were pressed before the Ist appellate authoritity as well as before the Tribunal - HELD THAT:- The specific directions given by this Court vide order dated 14.11.2013 has not been complied with. The specific requirement for filing of the counter affidavit was to explain as to why the affidavit filed by the dealer in support of his contention was not considered by the appellate authority. The counter affidavit so filed, does not whisper a word for which the affidavit was sought. The respondents have just in a casual manner has filed the counter affidavit. When a specific direction was there, the affidavit must be filed as per the directions and not on the whims and fancies of the officers. This act of the department is deprecated. The matter is remanded to the Tribunal to re-consider the same without being influenced with the observations made by the assessing authority - revision allowed by way of remand.
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