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2023 (9) TMI 350 - HC - VAT and Sales TaxImposition of freight charges at the rate of one per cent. of the purchased value on overall turnover on the basis of the market value - Non-examination of individual vouchers - mala fide or intention of evading taxes or not - levy of penalty - HELD THAT:- The court finds that this indeed is an audit assessment under section 9C of the OET Act and at the relevant point in time, the decision of this court in Chandrakanta Jayantilal [2022 (7) TMI 607 - ORISSA HIGH COURT] was not available and, therefore, perhaps the issue was not raised by the assessee. That does not however mean that it cannot be raised a subsequent stage since it is a jurisdictional issue. Since the Tribunal also had no occasion to examine the issue, the court considers it appropriate to direct that the matter be restored to the file of the Tribunal for a fresh decision - impugned order set aside.
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