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2018 (7) TMI 1428 - HC - VAT and Sales TaxRevision of assessment - escaped turnovers - TNVAT Act - Held that:- The defects were found from the details obtained from web report. In the cases of mismatch on the basis of the details obtained from web report, it is incumbent on the Assessing Officer to enquire with the other end dealers and ascertain the correctness of the transaction made by the dealer and the returns filed by him. Without conducting an enquiry, simply, on the basis of the web report, a proposal cannot be sent without application of mind. In the instant case, no such application of mind appears to have been made by the Assessing Officer nor such proposal is made. Further, while passing final orders, objections raised by the dealer should have been considered, discussed and a reasoned order should have been passed. But, in the instant case, none of the settled procedures have been followed. The impugned order does not stand the test of law and accordingly, it is set aside and the matter is remanded back to the respondent for fresh consideration - petition allowed by way of remand.
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