https://www.taxtmi.com/caselaws?id=165302 A remand for fresh inquiry into the genuineness of tax invoices was upheld where the assessing authority had material suggesting the invoices were not genuine, including the selling dealer's non-filing of returns and suspension of registration. The appellate authority directed verification of the seller's status, the cheques said to have been issued against the invoices, and an opportunity for cross-examination, so that the claim to VAT set-off and the connected penalty proceedings could be properly determined. The court treated the remand as causing no prejudice to the assessee and found it justified in the circumstances. en-us Thu, 25 Nov 2010 00:00:00 +0530 Sat, 28 Jun 2014 11:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165302 A remand for fresh inquiry into the genuineness of tax invoices was upheld where the assessing authority had material suggesting the invoices were not genuine, including the selling dealer's non-filing of returns and suspension of registration. The appellate authority directed verification of the seller's status, the cheques said to have been issued against the invoices, and an opportunity for cross-examination, so that the claim to VAT set-off and the connected penalty proceedings could be properly determined. The court treated the remand as causing no prejudice to the assessee and found it justified in the circumstances. Case-Laws VAT and Sales Tax Thu, 25 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165302