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2016 (9) TMI 926 - MADRAS HIGH COURTRecovery of arrears of sales tax - TNGST Act, 1959 - assessment without hearing - opportunity of being heard - Held that: - the petitioner directed to file written objections within a period of two weeks, along with supportive documents, and, on receipt of the same, the Assessing Officer shall afford an opportunity of hearing to the petitioner and redo the assessment in accordance with law, after considering the available documents with the petitioners - matter remanded for fresh consideration. Order of attachment - Held that: - petitioner granted an opportunity to file a representation before the Assessing Officer/competent Authority, within a period of two weeks, setting out clearly as to how the property is not liable for attachment, and on receipt of the representation, the Assessing Officer/Competent Authority shall consider the petitioner's representation and after conducting enquiry and affording opportunity of personal hearing, pass appropriate orders in accordance with law - matter remanded for fresh consideration. The amounts, which have been paid by the petitioner, pursuant to the interim orders granted by the Court shall be adjusted towards the tax dues after the assessment is redone in terms of the direction issued hereinabove, and till orders are passed, the properties in question shall not be brought for sale. Writ petitions disposed off - decided in favor of petitioner.
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