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2008 (8) TMI 829 - HC - VAT and Sales TaxNotice for assessment challenged - Held that:- As after notification dated July 4, 2008 when the jurisdiction of Barabanki Circle was transferred from the Joint Commissioner (Executive), Commercial Taxes, Lucknow Range A, Lucknow to the Joint Commissioner (Executive), Commercial Taxes, Faizabad Range B, Faizabad and thereafter by the notification dated July 7, 2008 the jurisdiction of Range B, Faizabad was given to the Joint Commissioner (Executive) Faizabad Range A, Faizabad, the Joint Commissioner (Executive), Commercial Taxes, Faizabad Range B, Faizabad was having no jurisdiction to issue notice under section 10B of the Act on July 23, 2008. The notices issued on July 23, 2008 for the assessment years 2003-04 and 2004-05 are legally not sustainable. In the result, the writ petition succeeds and is hereby partly allowed. The impugned notices dated July 23, 2008, the copies of which have been annexed as annexure 4 to the writ petition, are hereby quashed. It will be open for the respondent No. 3 to proceed on the basis of the earlier notices dated June 17, 2008. The petitioner shall be entitled to file objection against the notices dated June 17, 2008 issued by the Joint Commissioner (Executive), Commercial Taxes, Lucknow Range A, Lucknow within two weeks.
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