Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 768 - HC - VAT and Sales TaxValidity if reassessment order - validity of remand order - it was specifically observed by the learned Single Jude that liberty should be given to the petitioner to produce documents on which petitioner intended to rely upon - principles of natural justice - Held that:- The appellant would fall under second exception namely there being violation of principles of natural justice namely when matter came to be remanded by the learned Single Judge with a direction to the Assessing Authority to consider the additional documents or additional evidence that would be placed by the assessee it was incumbent upon the Assessing Officer to consider the same by either accepting or rejecting. In fact in the reassessment order dated 22.06.2018 at internal page No.2 we find there is reference to RA bills produced by the assessee for verification on 07.03.2018 and also other documentary evidences. In the absence of such exercise having been undertaken by the assessing officer, we are of the considered view that this would be in clear violation of direction issued by this court or in otherwords there has non consideration of said material while passing the order dated 22.06.2018 and thereby principles of natural justice had been given a complete go-bye and as such order dated 22.06.2018 the first respondent authority would not be sustainable. The matter will have to be remitted back to first respondent–authority for redetermination by considering entire material placed by petitioner - appeal allowed by way of remand.
|