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2014 (3) TMI 698 - KARNATAKA HIGH COURTSufficiency of opportunity – Levy of tax, penalty and interest - Held that:- Imposition of penalty and levy of interest must precede full opportunity – assessee was under the treatment in hospital for uncontrolled HTN and BPPV, consequent to which he could not pursue the matter - Though assessee was called upon to produce documents But the same was not to the satisfaction of the authority - If the petitioner has sufficient material in his possession, then the interest of justice demands he should be given opportunity to produce them so that there will be a realistic assessment of tax due and not notional - The impugned orders and demand notices quashed - Assessee directed to produce all books of accounts, documents and any other material that is required for assessment before the respondent within two weeks - Thereupon the authority shall give reasonable opportunity and pass a fresh order - Petitions allowed - Rule issued is made absolute – Decided in favour of assessee.
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