https://www.taxtmi.com/caselaws?id=361088 The court remitted the matter back to the assessing officer for fresh consideration due to lack of corroborating records. The court appreciated the officer's application of judicial pronouncements but found deficiencies in the assessment process, suggesting a more thorough examination was necessary. Regarding the jurisdictional issue, the court clarified that the inspection conducted was not a VAT audit, rejecting the petitioner's contention and directing a response to the findings. The court instructed the petitioner to submit objections within fifteen days, afford a personal hearing, and redo the assessment in accordance with the law, with no costs awarded. en-us Thu, 05 Apr 2018 00:00:00 +0530 Wed, 30 May 2018 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361088 The court remitted the matter back to the assessing officer for fresh consideration due to lack of corroborating records. The court appreciated the officer's application of judicial pronouncements but found deficiencies in the assessment process, suggesting a more thorough examination was necessary. Regarding the jurisdictional issue, the court clarified that the inspection conducted was not a VAT audit, rejecting the petitioner's contention and directing a response to the findings. The court instructed the petitioner to submit objections within fifteen days, afford a personal hearing, and redo the assessment in accordance with the law, with no costs awarded. Case-Laws VAT and Sales Tax Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361088