Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1711 - HC - VAT and Sales TaxPrinciples of natural justice - the petitioner did not respond to the revision notice dated 16.08.2017 - petitioner's case is that they sent a representation dated 20.09.2017 by registered post requesting for time and such representation was received in the office of the respondent on 21.09.2017 as seen from the postal acknowledgement card and the respondent could have granted time - HELD THAT:- This Court is of the view that one more opportunity may be granted to the petitioner to go before the Assessing Officer, more so, when the proposed revision of assessment is based upon the materials culled out from the official website of the Department. Such direction would be coupled with certain conditions. Petition allowed by way of remand.
|