Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 940 - HC - VAT and Sales TaxRevision of assessment - TNVAT Act - VAT audit conducted in the business premises of the petitioner - Authorization by the Commissioner as required under the TNVAT Act - Held that:- This Court had an occasion to consider the validity of similar orders in the case of M/s.Empress Audio vs. Commissioner of Commercial Taxes and Others [2018 (6) TMI 1239 - MADRAS HIGH COURT], where it was held that the authorization was by the Commissioner, the competent Authority - the stand taken by the respondent in the impugned order that the VAT Audit conducted was well within the jurisdiction of the officer is a correct finding. The petitioner failed to produce any documentary evidence before the Assessing Officer. Though the petitioner did not produce documents before the inspecting officials, that will not be a bar for the petitioner to produce documents before the Assessing Officer. This Court is inclined to give one more opportunity to the petitioner to go before the Assessing Officer - petition allowed by way of remand.
|