Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 198 - HC - VAT and Sales TaxTransfer of liability - The petitioner's contention is that the business was transferred in the name of the 4th respondent, who is his daughter, at the time of her marriage. Thereafter the business was conducted by the 4th respondent and her husband; hence the petitioner has no liability - Held that:- The State has also filed a counter affidavit, wherein it is stated that an amount of ₹ 55,190/- and collection charges of ₹ 2,822/- were with respect to a demand raised in another revenue recovery proceedings, numbered as RRC 98/2000-01, of the assessment year 1993-94. The present recovery is stated to be on the assessment for the years 1987-88, 1994-95 and the penalty imposed for the year 1993-94. The petitioner also does not have a case that prior to the years in which the assessment has been completed and penalty imposed; the petitioner had complied with the statutory formalities for transfer of registration in the name of his daughter. Exhibit P1, which is said to be a settlement made in the name of the 4th respondent, is of no consequence with respect to the liability under the KGST Act. - Decided against assessee.
|