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2019 (1) TMI 123 - HC - VAT and Sales TaxValidity of assessment order - Bogus C-forms - case of petitioner is that the authorities have violated the principles of natural justice and have denied essential information to the petitioners - lack of power to reassess the petitioners' liability for the year 2014- 2015 - Held that:- As the petitioners alone could vouch for the genuineness of the C-forms, I reckon the petitioners' insistence on the special investigation report serves no purpose. The burden, in fact, squarely lies on the petitioners to prove that the C-forms are genuine. It is the originator of the instrument that should dispel the clouds of suspicion. In this context, it is held that there is no infraction of principles of natural justice. The Ext.P8 is an order against which the petitioners have a statutory remedy, and it is efficacious, too - the writ petitions closed holding that the petitioners, if advised, can approach the appellate authority and raise all pleas as they have done before this Court.
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