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2022 (6) TMI 857 - HC - VAT and Sales TaxValidity of assessment order - no opportunity granted, prior to framing of the impugned assessments - violation of principles of natural justice - HELD THAT:- After referring to the verification to be undertaken by the Assessing Authorities in regard to the materials in his possession, at paragraph 3.3.5, the Assessing Authority is required to issue notice along with all details connected to the assessment and seek objections from the assessee concerned. Thereafter, a personal hearing shall be afforded, either physically or virtually, granting adequate opportunity to the dealer to put forth its objections. The Circular bearing No.5/2021 also envisages a request of the assessee for cross examination of the third party dealer. It also provides for such an opportunity of cross examination to be granted suo motu, if the Assessing Authority believes that it would be so appropriate. The assessment will thereafter be concluded within a period of 180 days from date of issue of show cause notice. Let this procedure be followed in the present matters as well. Show cause notices, as indicated in the Circular will be issued to the petitioner within a period of four (4) weeks from today with all necessary enclosures - petition allowed.
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