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2015 (4) TMI 1091 - HC - VAT and Sales TaxRejection of appeal - 12.5% of the disputed tax was made beyond the prescribed period of 60 days from the date of receipt of a copy of the assessment order - Petitioner within the stipulated time-limit of 60 days from the date of receipt of a copy of the assessment order filed proof of payment by issuing cheque representing 12.5% of the disputed tax and also immediately paid 12.5% of the disputed tax by way of demand draft when cheque was dishonoured which is in continuation of the cheque issued by him within 60 days time - Held that:- As it is conceded that the appeal is substantive remedy to the aggrieved party and having regard to the fact that within the timeframe, the petitioner has issued cheque and that he has complied with the notice of the respondents by making payment by way of demand draft, the respondents are directed to treat such payment to have been made within the time-frame of 60 days as contemplated under law. - Matter remanded back
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