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 715 - HC - VAT and Sales TaxValidity of assessment order - reversal of Input Tax Credit (ITC) - mismatch of particulars set out in the annexures accompanying the petitioner's returns and the other dealers' returns of turnover - it is alleged that the procedure dealing with mismatch as set out by the Principal Secretary/Commissioner, Commercial Taxes in Circular No.5 of 2020-2021 dated 24.02.2021, not followed - HELD THAT:- There is merit in the challenge to the impugned orders of assessment and hence the same are set aside. Yet another issue that arises relates to non-maintenance of books of accounts. According to the petitioner, this issue has been explained before the Assessing Authority who was not taken proper note of the same. Insofar as the larger issue is set aside, this issue is also set aside. Matter to be adjudicated do-novo. Petition closed.
|