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2012 (3) TMI 380 - HC - VAT and Sales TaxPower of Joint Commissioner (CT) - whether the Joint Commissioner has the power to collect the tax, said to be payable by the petitioner? - Held that: - the powers conferred, u/s 64(4) of the TNVAT Act, 2006, does not provide the power or the authority to the respondents to collect the tax, said to be payable by the petitioner. The enforcement wing officials had no jurisdiction to collect tax at the time of the inspection, without verification of the monthly returns, before the completion of the assessment - the first respondent is directed to return the cheques to the petitioner, within a period of ten days - petition allowed - decided in favor of petitioner.
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