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2011 (2) TMI 1326 - HC - VAT and Sales TaxWhether the petitioner is entitled for an order of rectification on the basis of a subsequent order permitting him to pay tax under section 7C of the TNGST Act? Held that:- The issue regarding the payment of tax under section 7C of the TNGST Act was considered by the assessing authority as well as by the appellate authority. The claim made by the petitioner was rejected on merits. The order is now sought to be rectified on the basis of a subsequent order permitting payment of tax under section 7C of the TNGST Act. The permission granted to pay tax under section 7C(1) for the assessment year 2002-03 was made only on account of the exercise of option during the said year. Therefore, the permission granted for the year 2002-03 would not help the petitioner to rectify the assessment order passed for the year 2001-02. Therefore, I am of the view that the first respondent has rightly rejected the application submitted by the petitioner for rectification. I do not find any error or illegality in the said order warranting interference by this court, by exercising the power of judicial review. W.P. dismissed.
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