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2021 (7) TMI 970 - BOMBAY HIGH COURTInterest on amount claimed - entire case of the petitioner is that the amount which the respondents had claimed under the provisions of The Goa Value Added Tax Act, 2005 was already with the respondents and therefore, there was no question of claiming any interest on the said amount - HELD THAT:- The Tribunal, after having accepted the petitioner's case that there was no valid consideration of their main contention or that there was no reason assigned for rejection of his main contention, would have remanded the matter to the Assistant Commissioner of Commercial Taxes and Appellate Authority and not the Commissioner to exercise power under Section 25(4) of the said Act. The impugned order is modified and it is directed that the petitioner's appeal before the Assistant Commissioner of Commercial Taxes and Appellate Authority to restore and for the reasons the matter shall stand remanded to the Assistant Commissioner of Commercial Taxes and Appellate Authority for fresh disposal in accordance with law and by complying with the direction in the Tribunal's impugned Order dated 23/06/2020. The rule is disposed off.
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