Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2022 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 713 - HC - VAT and Sales TaxRectification of mistake - error apparent on the face of record or not - petitioner sought rectification of the assessment by way of an application under Section 84 of TNVAT Act - reversal of input tax credit (ITC), on interstate sales against C declaration Forms - HELD THAT:- The contents of para 8 run counter to the records and, in fact, only tantamount to the position that the impugned order has been passed based on the petitioner's written request for rectification - Despite repeated opportunities granted to the learned counsel for the respondent to produce a copy of the personal hearing notice or at least the date on which personal hearing was conducted, there is no response forthcoming leading to the unambiguous view that there was no personal hearing that has been granted to the petitioner prior to passing of the impugned order. The impugned order is set aside. The petitioner will appear before the respondent on Monday, the 5th of December, 2022 at 10.30 a.m. without expecting any further notice in this regard along with complete particulars in respect of the request for rectification. Petition disposed off.
|