https://www.taxtmi.com/caselaws?id=405643 Revised assessment based on alleged transport of goods with bogus records could not survive once parallel revisional proceedings held that the documents were genuine, the parties were registered dealers, local tax had been charged, and there was no tax evasion. The revisional authority had already set aside the levy of compounding fee and advance tax, removing the factual foundation for the assessment revision. The Tribunal could not sustain the revised assessment merely on the earlier enforcement proposal after that revisional order attained finality. The Madras HC therefore set aside the revised assessment and the Tribunal's order, with consequential refund relief to the petitioner. en-us Fri, 12 Mar 2021 00:00:00 +0530 Wed, 24 Mar 2021 09:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405643 Revised assessment based on alleged transport of goods with bogus records could not survive once parallel revisional proceedings held that the documents were genuine, the parties were registered dealers, local tax had been charged, and there was no tax evasion. The revisional authority had already set aside the levy of compounding fee and advance tax, removing the factual foundation for the assessment revision. The Tribunal could not sustain the revised assessment merely on the earlier enforcement proposal after that revisional order attained finality. The Madras HC therefore set aside the revised assessment and the Tribunal's order, with consequential refund relief to the petitioner. Case-Laws VAT and Sales Tax Fri, 12 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405643