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2014 (10) TMI 93 - HC - VAT and Sales TaxBenefit of Input Tax Credit - penalty at 150% under Section 27(3) (c) of the Tamil Nadu Value Added Tax Act, 2006 - Held that:- A perusal of the records would show that the authority had issued the show cause notices on 06.05.2014 granting fifteen days time to file its objection and the petitioner has received the same only on 22.05.2014. However, the authority without even waiting for the time granted for filing the objections by the petitioner had passed the impugned order on 06.06.2014. Hence, the same is liable to be set aside and accordingly, it is set aside. However, the petitioner is directed to approach the respondent and file its objections within one week from today [without waiting for this order copy]. On such objections being filed, the respondent is directed to consider the same afresh and pass orders on merits and in accordance with law - Decided in favour of assessee.
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