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2009 (10) TMI 867 - PUNJAB AND HARYANA HIGH COURTIncomplete or incorrect information furnished in the return furnished for the period 2005-06 onwards - locking the Tax Identification Number - Held that:- None of the grounds conferring power under rule 51A of the Rules are available nor it could be shown at the time of hearing that the dealer had failed to pay any tax, penalty or interest payable under the Punjab Value Added Tax Act, 2005 or has failed to furnish a return or annual statement by the prescribed date or has filed incomplete or incorrect return, etc. Therefore, the continuation of locking TIN is absolutely unwarranted and the grounds given in the show-cause notice does not exist on record. Therefore, we are of the view that the continuation of locking of TIN is not germane to the grounds available under rule 51A of the Rules and, therefore, the action of the respondents cannot be sustained. This petition succeeds. The respondents are directed to open the TIN of the petitioner immediately.
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