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2022 (8) TMI 490 - BOMBAY HIGH COURTDisallowance of Input tax credit - order has been passed without proper notice to petitioner - violation of principles of natural justice - HELD THAT:- In the case at hand, it is clear that respondent no.3 has not provided to petitioner what was received from the investigation branch or given an opportunity to explain or put forth petitioner’s case. The petitioner has not been given a proper hearing and the order has been passed without proper notice to petitioner. It would also amount to breach of principles of natural justice. Therefore, the impugned order is hereby quashed and set aside and the matter is remanded for denovo consideration. The order shall be passed by an officer other than Mr. A.S. Kudale, who is the Deputy Commissioner of Sales Tax, who had passed the impugned order. Before passing any order, a personal hearing shall be given to petitioner with atleast seven working days advance notice. After the personal hearing, petitioner, should they wish to file written submissions recording what transpired during the hearing, those written submissions shall be submitted within three days after the personal hearing. The order to be passed shall be a well reasoned order discussing every submission made by petitioner and the order shall give a finding on every submission made by petitioner - the assessment order shall be passed within twelve weeks from today. Petition disposed off.
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