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2022 (11) TMI 688 - HC - VAT and Sales TaxInter-state sales/branch transfers or not - requirement of production of various documents - Stock Register - audited balance sheet - DVAT-31 Form - C and F Forms in original - copies of bank statements showing transactions and relevant extracts from party ledger - HELD THAT:- The intent, with which reference is made to the material that the petitioner needs to produce, is to enable the petitioner to establish its claim, that the subject interstate sale transactions took place, and thus assist the assessing officer to reach a conclusion, as to whether or not the said assertion is factually correct. - The assessing officer will permit the petitioner to place on record, all such evidentiary material, which will enable it to establish its stand - Illustratively, the petitioner can, if deemed necessary, also place affidavits of the transporters and the recipients of the subject goods. The assessing officer would be free to summon the affiants, if such affidavits are placed on record - The assessing officer will complete this exercise, within the next eight weeks. For this purpose, the petitioner’s authorized representative will appear before the assessing officer on 11.11.2022, at 12:00 PM - writ petition is disposed off.
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