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2022 (9) TMI 733 - HC - VAT and Sales TaxValidity of assessment order - reversal of Input Tax Credit (ITC) - Allegation is that annexures-I & II accompanying the returns filed by the selling dealers do not correspond to the e-return filed by the petitioner for the month of April, 2015 - HELD THAT:- The impugned order of assessment insofar, as it relates to reversal of ITC of an amount of Rs.43,755/- alone, is set aside to be re-done in light of the procedure stipulated under Circular No.5/2021, dated 24.02.2021. The petitioner shall be called upon for a hearing, the details culled by the Department shall be furnished to the petitioner, their reply/response solicited and an order of assessment de novo on this issue passed within a period of four (4) weeks from date of issue of this order - Petition disposed off.
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