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2018 (12) TMI 1003 - HC - VAT and Sales TaxReopening of assessment - escaped taxation - levy of penalty - TNGST Act - Held that:- On a perusal of the records of the case, the order of the appellate authority and the Tribunal, which are the final fact finding authority, it is seen that they have come to the conclusion that Slip Nos. 10 and 11, do not point any sales suppression and that therefore, proceedings cannot be initiated under Section 16(1) of the TNGST Act, for reopening of the completed assessment, so as to include therein any turn over, which had escaped taxation. There is no evidence or materials which would justify initiation of proceedings under Section 16(1) of the TNGST Act - Revision dismissed.
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