2008 (1) TMI 872 - HC - VAT and Sales Tax

Summary

Issues involved: Petition seeking direction for rectification, consideration of rectification petition, amendment to K.S.T. Act, quashing of notice of demand.

Summary:

Rectification Petition Consideration:
The Petitioner sought a direction for the Respondent to consider the rectification petition dated 30.09.2006 as per Annexure-C. The Petitioner contended that the application filed under section 25(A) of the K.S.T. Act was not considered within the prescribed period, invoking the proviso under section 25(A)(1). The Court found that the Petitioner was entitled to the benefit under the said provision, and the failure of the Respondent to take a decision within the stipulated time resulted in the deemed acceptance of the rectification. Consequently, the writ petition was allowed in part.

Quashing of Notice of Demand:
The Petitioner also sought to quash the notice of demand in Form -41 dated 29.11.2007 for the assessment year 2004-05 as per Annexure-H. The Court set aside the impugned recovery notice issued by the Respondent, thereby disposing of the writ petition filed by the Petitioner.