The Onus is on the Assessee: A Legal Perspective

The Onus is on the Assessee: A Legal Perspective

Introduction

In the intricate landscape of taxation, the responsibility to substantiate claims often rests on the taxpayer. The case of Roshan Sharma v. Assistant Commissioner of Revenue, State Tax, West Bengal & Ors. sheds light on the pivotal issue of proving the movement of goods and services, highlighting the complexities and legal nuances involved.

Facts of the Case

The scenario unfolded with Roshan Sharma, the Appellant, contesting the cancellation of the selling dealer’s registration with retrospective effect. Despite transactions occurring when the dealer’s registration was deemed valid, the Appellant struggled to demonstrate the movement of goods effectively.

Issue

The core contention revolved around determining whether the burden lay on the Assessee to validate the movement of goods and services.

Held

In the judicial pronouncement of M.A.T. 854 of 2024, the Hon’ble Calcutta High Court articulated several crucial directives and observations:

Conclusion

The verdict of the Hon’ble Calcutta High Court in the case of Roshan Sharma v. Assistant Commissioner of Revenue underscores the critical importance of due process and the burden of proof in taxation matters. It emphasizes the need for a fair and transparent adjudication process, ensuring that taxpayers are afforded adequate opportunities to substantiate their claims.

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