vat case modified
anand gupta
(Querist) 18 August 2010
This query is : Resolved
Sir,
I am legal practicener in Kanpur U.P. .my cliant M/s new paint & hardware recd. a notice by commercial tax department that he has raisd a sale invoice no. 175 dt 23.03.09 and that goods has been cought on the way . my cliant gone to the office and denied that bill after this asst. commi. made a judgement of exparty order in which he refused our 4 quarterly return and enhance the sale upto Rs.810000/-and tax Rs. 50000 per quartertotal 2lac , we have also given an application for sec. 32 to reopen the case , the case is reopened on date 23-3-2010 , we have requested to assessing autho. to give a copy of seized bill but he refused us and said please give any related judgement or ruling of vat act. it is most essential to have the copy of the seized bill which we have to challenge .
please give us your valuable suggestion and ruling or judgement in vat act 2008 to recd. the copy of that bill .
AMIT BAJAJ ADVOCATE
(Expert) 19 August 2010
The department cannot deny to give the bill to the assessee on the basis of which the department has taken action against the assessee.
The assessee should be given proper opportunity to rebut the evidence used against him and procure at his back. This is the basic rule of natural justice and is part of fair hearing.
