https://www.taxtmi.com/caselaws?id=395437 Disputed discrepancies in invoices and delivery documents relating to movement of timber under the Tamil Nadu Value Added Tax Act, 2006 justified fresh consideration where the revisional authority had not fully examined the petitioner's materials. The record showed inconsistencies in dates and values for the same alleged transaction, creating unresolved factual issues that warranted a further opportunity to place all documents and written submissions before the authority. The High Court therefore quashed the impugned order levying compounding fee and dismissing the revision, and remanded the matter for reconsideration on merits after hearing the petitioner. en-us Tue, 19 May 2020 00:00:00 +0530 Mon, 30 Nov 2020 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395437 Disputed discrepancies in invoices and delivery documents relating to movement of timber under the Tamil Nadu Value Added Tax Act, 2006 justified fresh consideration where the revisional authority had not fully examined the petitioner's materials. The record showed inconsistencies in dates and values for the same alleged transaction, creating unresolved factual issues that warranted a further opportunity to place all documents and written submissions before the authority. The High Court therefore quashed the impugned order levying compounding fee and dismissing the revision, and remanded the matter for reconsideration on merits after hearing the petitioner. Case-Laws VAT and Sales Tax Tue, 19 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395437