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2014 (9) TMI 592 - HC - VAT and Sales TaxRecovery proceedings - Demand notice issued under the provisions of Tamil Nadu Value Added Tax Act 2006 and General Sales Tax Act, 1956 - Whether in case an assessee has filed a defective revision petition, even then, benefit of stay can be granted - Held that:- there will be a direction to the concerned Revisional Authorities to consider the petitioner's stay petitions, if the same have been properly filed and pass orders on the same on merits and in accordance with law, within a period of thirty days from the date of receipt of a copy of this order. The benefit of this order will not enure to the petitioner, if the revision petition is otherwise defective. Adjustment of demand with tax credit - Held that:- the petitioner would state that the dealer have sufficient tax credit and the same has to be adjusted. It will be roughly ₹ 67,000/-, even this claim has to be accepted by the Assessing Officer. Therefore, the petitioner shall pay the amount demanded in Serial No.6 above and the same shall be paid within thirty days from the date of receipt of a copy of this order and such, payment made by the petitioner towards this amount shall be without prejudice to the claim of the petitioner regarding the ITC available/refund order. - Decided partly in favor of assessee.
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