HC dismisses VAT Assessment order passed merely based on report of Enforcement Wing

Next IT World Vs Assistant Commissioner (CT) (Madras High Court) The respondent in all the three impugned orders had stated that the Inspecting Officers had verified the relevant records and that they had correctly proved along with recorded evidence and that it was accepted by one Thiru.S.Kathir Rajan, who was the Managing Director of the petitioner entity during the time of inspection. It has been further stated that the Inspecting Officers had verified the purchase and sales and noticed that the return filed by the dealer is incorrect and incomplete. The assessing authority chose to overrul...