VAT CASE

Querist : Anonymous (Querist) 17 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 .

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sanjeev kumar goel (Expert) 17 August 2010
first of all explain your query clearly with narrating the full facts of the case and also the ground on which your client is denying his bill . as far as certified copy is concerned you can take a certified copy of any public document.

AMIT BAJAJ ADVOCATE (Expert) 17 August 2010
querry is not well worded hence not clear. Plz clearly and properly state facts of your case.

s.subramanian (Expert) 17 August 2010
Yes. Give all the details.

B.R. BHALLA, ADVOCATE (Expert) 19 August 2010
I think the query is like this. The Assessing Officer called upon the dealer to show whether he raised a particular Sales Invoice on 23.3.2009. The dealer denies. But the STO frames best judgement assessment by enhance his taxable turnover by Rs.2.00 without showing the copy of the alleged Invoice or confronting him other details and also without permitting him to cross examine the person through whom the Officer got the copy of his.

If above are the correct facts, the answer is the dealer is entitled to be confronted with the material being used against him for framing the best judgement assessment and is also legally entitled to seek the cross examine the person, who alleged furnished his bill. The best judgement assessment are expected to be judcious and capricious.

B.R. BHALLA, ADVOCATE (Expert) 19 August 2010
Please read the last sentice as " The best judgement assessment are expected to be judicious and not capricious and at the whims of the Officer deciding the case"