https://www.taxtmi.com/caselaws?id=436042 The High Court set aside the order confirming the levy of tax and penalty under Section 86(14) of the DVAT Act, emphasizing the rebuttable nature of the presumption of ownership under Section 3(9). The Court found that the appellant had produced relevant documents post-inspection, which should have been considered to rebut the presumption. It highlighted the lack of examination of ownership documents by the Authorities and restored the appeal to the Appellate Tribunal for a fresh decision based on the appellant's provided documents. en-us Mon, 27 Mar 2023 00:00:00 +0530 Tue, 04 Apr 2023 08:28:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436042 The High Court set aside the order confirming the levy of tax and penalty under Section 86(14) of the DVAT Act, emphasizing the rebuttable nature of the presumption of ownership under Section 3(9). The Court found that the appellant had produced relevant documents post-inspection, which should have been considered to rebut the presumption. It highlighted the lack of examination of ownership documents by the Authorities and restored the appeal to the Appellate Tribunal for a fresh decision based on the appellant's provided documents. Case-Laws VAT and Sales Tax Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436042