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2021 (5) TMI 367 - MADRAS HIGH COURTViolation of principles of natural justice - opportunity of hearing provided or not - input tax credit - HELD THAT:- The Assessing Authority records specifically that the details culled out from the Departmental website on the basis of annexure I and II of the purchasing/selling dealers were furnished to the assessee/petitioner and thus the burden cast upon the Department to furnish the materials relied upon by it, stands discharged. Personal hearing is stated to have been afforded on 14.11.2016 and 13.06.2017 and on both dates the petitioner, the officer would state, did not appear and neither was there any appearance thereafter. There are no justification to interfere with the impugned orders under Article 226 of the Constitution of India. The petitioner may file appeals, if it is so inclined, before the first Appellate Authority in accordance with law within a period of two (2) weeks from today. Petition dismissed.
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