Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 1061 - MADRAS HIGH COURTPrevention from filing returns electronically - Petitioner applied for Certificate of registration on 19.02.2014, but, Taxpayer Identification Number was issued in the first week of April 2014, i.e. during the subsequent financial year 2014-2015 so the petitioner was not permitted to file returns electronically as required by the Department. Also the password permitting to file returns electronically was issued only on 30.06.2014 and manual returns were not accepted by the Department. Held that:- the challenge to the provisions of Section 19(11) of TNVAT Act was rejected by the Honourable Dvision Bench of this Court and the matter is now pending before the Honourable Apex Court. Further, the petitioner having raised certain factual contentions, which has prevented them from filing returns electronically, the respondent should consider the facts placed by the petitioner under Section 84 of TNVAT Act. - Matter remanded back
|