Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 223 - HC - VAT and Sales TaxLegality and validity of order on the basis of the audit report - same authority to issue the audit report and pass the assessment order - Held that:- A perusal of the assessment order dated August 1, 2014 under annexure 6 reveals that tax audit of the dealer-company for the period April 1, 2011 to March 31, 2013 was conducted by the audit team headed by the Sales Tax Officer, Bhubaneswar-I Circle, Bhubaneswar, who submitted the audit report in form VAT-303under sub-rule (3) of rule 45 of the OVAT Rules, 2005 and the said audit report has been utilized against the petitioner for passing the impugned assessment order. The impugned assessment order further reveals that same has been passed by the Deputy Commissioner of Sales Tax, Bhubaneswar-II Circle, Bhubaneswar as assessing authority. A portion of the audit visit report under annexure 2 quoted above reveals that opposite party No. 3-Deputy Commissioner of Sales Tax, Bhubaneswar had issued letter No. 747 dated January 21, 2014 relying upon which audit visit report was prepared. - Deputy Commissioner of Sales Tax, Bhubaneswar-II Circle, Bhubaneswar-opposite party No. 3, who has passed the impugned order of assessment on the basis of the audit visit report is involved in the audit process - principle of natural justice demands that nobody shall be a judge of his own cause - Impugned order is set aside - Decided in favour of assessee.
|