Order passed without Furnishing Materials Confirmed Demand: Madras HC remands VAT Matter

The Madras High Court has remanded a VAT order for reconsideration due to the lack of evidence provided to the petitioner, Hotel Sun World. The court found that although the petitioner had evaded tax by not filing proper returns, the VAT orders were issued without furnishing the materials on which the demand was based. The court directed that the case be reconsidered, requiring the first respondent to provide the necessary records and issue fresh orders in compliance with the law. Meanwhile, the petitioner must deposit Rs. 30,00,000/- with the Department within 30 days.\r