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2019 (3) TMI 846 - HC - VAT and Sales TaxRevision of assessment - Section 27 of TNVAT Act - all facts not properly considered - principles of natural justice - Held that:- In the instant case, the petitioner being a purchasing dealer, has reported all the sales and purchases effected during the assessment year 2012-13 to the respondent and there is no suppression of sales and purchases done by him - All these factors were not considered in the impugned assessment order, even though, the same was raised as objection by the petitioner in his detailed reply dated 28.06.2016 sent to the respondent. Therefore, in the considered view of this Court, the respondent has violated the principles of natural justice by not considering the objection raised by the petitioner on merits and in accordance with law. The matter is remanded back to the respondent for fresh consideration in accordance with law - petition allowed by way of remand.
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