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2019 (2) TMI 201 - HC - VAT and Sales TaxPrinciples of natural justice - ex-parte order - sale of molasses taking place or not? - imposition of tax liability on the assessee for the quantities of molasses sold to M/s Rajasthan Cooperative Dairy Federation Ltd. - Held that:- The revenue led sufficient evidence that the assessee had performed such sale, since those transactions had been found recorded in the books of accounts of the assessee without any narration of the same being commission sale. In such facts, it was for the assessee to have led positive and credible evidence either to disprove the allegation of the revenue or to set up its defense in light of any other evidence. The assessee chose to do neither - Despite an earlier ex-parte assessement order being set aside and that assessment being reopened, even upon such second opportunity, the assessee did not lead any credible evidence to establish its status of commission agent in the sale transactions performed between M/s Raj Enterprises, Uttarakhand and M/s Rajasthan Cooperative Dairy Federation Ltd, Ajmer. There does not arise any occasion to remit the matter (at this late stage), when the assessee had chosen not to file any application to lead additional evidence but had chosen to only place on record photocopies of certain documents before the Tribunal, which admittedly had not been filed up to that stage, before any authority. Revision dismissed.
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