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2022 (5) TMI 72 - HC - VAT and Sales TaxValidity of Assessment order - only two days time were granted to produce the original verification letters - petitioner failed to produce the verification letters - grant of opportunity to produce the verification letters as directed in appellate order - HELD THAT:- The interest of justice warrants petitioner be granted a breathing time to produce the original of the verification letters, especially since the petitioner submits that said letters are now available with him. If the original verification letters are available with the petitioner, there is no reason why an opportunity should not be granted, though stricto sensu the circumstance may not warrant such an indulgence to be shown. Since the strict adherence to time may not have been possible due to Covid-19 regulations, a lenient view can be adopted to render justice to the assessee, without causing serious prejudice to the revenue. Ext.P4 order dated 25.10.2021 is liable to be set aside, granting liberty to the petitioner to produce the original verification letters, directed to be produced in Ext.P2 order of the appellate authority, on 28.02.2022 at 11 a.m., before the 1st respondent - petition allowed.
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