Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 654 - MADRAS HIGH COURTDemand of tax - Stock difference - for the earlier notice petitioner has not stated about the godown for the first time it is stated and it is created for the purpose to avoid tax payable under The Puducherry Value Added Tax Act, 2007 - Held that:- On verification of the registration records by the authorities on 19.11.2014 there is no such proof of existence of such a godown has been substantiated in the official registration records or the petitioner has been able to sustain the same. Therefore the presence of a godown and stock in the godown cannot be possibly be authenticated at a later point of time by the petitioner to the department only on 27.01.2015. Till date petitioner has not come to register godown and has created the same only to avoid the payment of tax - One more opportunity is given to the petitioner to appear before the authority and make his submissions. It is open to the respondent to verify the place of business before 30.04.2015. Petitioner shall deposit 35% of the tax amount less the amount already deposited if any - Decided partly in favour of assessee.
|