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2010 (10) TMI 958 - DELHI HIGH COURTWhether the petitioner is not liable to be assessed and in fact he is entitled to refund? Held that:- In view of the Explanation to sections 32 and 33, in our opinion, the assessee can file objections before the competent authority as provided under section 74 of the Act. After the certified copies are received, the assessee shall file objections as contemplated under the Explanation to sections 32 and 33 within 30 days from the date of receipt of the certified copies of the orders as asked for by the assessee. It is open to the petitioner to raise all possible contentions including the facet of jurisdiction and limitation before the said authority. Till the matter is finalised, no coercive steps shall be taken for realization or recovery of any sum that has been demanded.
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