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2019 (5) TMI 803 - HC - VAT and Sales TaxValidity of assessment order - principles of natural justice - entitlement to avail the benefit of concessional rate of tax by filing Form-C declaration - tripartite agreement - whether inspite of the triparte agreement between the parties and the names of the parties shown in the invoices, was the Assessing Officer justified in solely relying upon the endorsement “Self” in the column “assessee name and address.”? HELD THAT:- The totality of the transaction is to be considered and not a single line appearing in the lorry way bill. Therefore, the Appellate Authority should consider the entire matter in an independent manner without solely being guided by the observations made by the Assessing Officer and if the same is not complied with, then it would amount to abdicating the powers of the Appellate Authority. While affirming the order passed by the learned Single Bench directing the appellant to go before the Appellate Authority, we direct the Appellate Authority to independently pass an order after all the documents are produced by the appellant and then consider the nature of transaction and if satisfied, extend the benefit of the Form-C declaration which has been filed by the appellant - appeal disposed off.
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