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2008 (8) TMI 875 - HC - VAT and Sales TaxAdditional security demanded and cancellation of registration both provincial and Central - Held that:- Security, as per terms of section 8C can be demanded for proper realization of tax or penalty. It may be true that the dealer has deposited the admitted tax along with the return for the month of July 1999. This is one aspect of the matter. Looking to the facts and circumstances of the case and taking into consideration the fact that the applicant is not a resident of Farrukhabad, the interest of justice would be sub-served if the applicant is required to furnish the additional securities of two registered dealers of ₹ 3 lakhs instead of ₹ 5 lakhs. In other respects the order demanding the additional security remains intact. Six weeks time is granted to furnish the additional security from the date of order.
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