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2018 (4) TMI 414 - HC - VAT and Sales TaxValidity of assessment order - TNVAT Act - short payment of tax treating the galvanizing as works contract - availment of input tax credit on ineligible rules - non-payment of TDS, as per section 13 of the Act, on construction of the building - Held that: - there cannot be a combined notice for submitting objections as well as personal hearing. This is so, because, if, on objections being filed by the petitioner, if the assessing officer is fully convinced with the objections, he may not be required to examine the dealer at all and he may drop the proceedings. However, if there is any clarification to be given, then the assessing officer will issue notice directing the dealer to appear before him, on an appointed date and give his explanation. This procedure has not been adopted by the respondent for both these assessment years (2010-11 and 2011-12). The matters are remanded back to the respondent, for fresh consideration - petition allowed by way of remand.
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