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2014 (7) TMI 1087 - HC - VAT and Sales TaxPenalty under Section 27(3) of TNVAT Act - Delay of 2 days in filing appeal - petitioner has paid the 25% of the disputed tax in time - Held that:- The petitioner herein is directed to pay the balance arrears of tax, within a period of four weeks from the date of receipt of a copy of this order. On making such payment, the petitioner is at liberty to file the appeals before the Appellate Authority within a period of one week from the date of making such payment, and if the papers are in order, the Appellate Authority shall entertain the appeals without insisting upon limitation point and dispose the same on merits and in accordance with law, as expeditiously as possible. - Decided conditionally in favour of assessee.
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