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2015 (1) TMI 1312 - MADRAS HIGH COURTValidity of assessment order dated 08.12.2014 - the petitioner has got time to file the writ appeal in Form WW till 31st December and before completion of that period, the authority has passed the order in October itself - section 63-A of the Tamil Nadu Value Added Tax Act, 2006 - Rule 16-A of the Tamil Nadu Value Added Tax Rules, 2007 - Held that: - A reading of section 63-A of the said Act and Rule 16-A makes it clear that the respondent will have to wait till the expiry of the period. Even though the petitioner has prayed for grant of interim order, I find that there is no purpose in keeping the writ petition pending as the petitioner has got time limit till 31st December, and his turnover is more than rupees one crore as mentioned in Section 63-A for which time limit has been given upto 31st December in the aforesaid rule. Petition allowed - assessment order not valid - decided in favor of petitioner.
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