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2014 (7) TMI 1090 - MADRAS HIGH COURTRejection of applications filed under Section 5 of the Tamil Nadu Sales Tax [Settlement of Arrears] Act, 2011 - petitioner paid the lesser interest amount, than the amount originally payable - Held that:- if the first respondent had any grievance over the payment of interest on the part of the petitioner, he would have intimated the same to the petitioner within ten days from the date of receipt of such application and if the defects could have been pointed out by the first respondent in time, the petitioner can have a chance to rectify the same. However, the first respondent had failed to do so. Hence, this Court is of the view that the impugned orders cannot be sustained in the eye of law. - Decided in favour of assessee.
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