Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (4) TMI 1043 - HC - VAT and Sales TaxCondonation of delay - penalty under section 27(3) and (4) of the TNVAT Act - impugned orders were not served directly on the petitioner - Held that:- Irrespective of the submissions made by the learned counsel on either side, this court is of the view that in the interest of justice, the petitioner may be permitted to file appeal along with applications to condone the delay in filing the appeal. - The petitioner is directed to file appeals against the orders of assessment passed by the first respondent under the Central Sales Tax Act, 1956, by depositing 50 per cent. of the tax amount payable, if the tax amount is not yet paid, within a period of two weeks from the data of receipt of a copy of this order. On such deposit, the second respondent is directed to entertain the appeals along with applications to condone the delay and decide the same on merits and in accordance with law without rejecting the same on the ground of limitation - Decided conditionally in favour of assessee.
|