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2015 (10) TMI 2482 - HC - VAT and Sales TaxSeeking return of papers - Assessment order passed by 1st respondent questioned before 2nd respondent and paid an amount of ₹ 16,80,500/- and also furnished bank guarantee for ₹ 33,61,00/- by the petitioner. After having heard the appeal, the 2nd respondent rejected the contentions of the petitioner and dismissed the appeal as not entertainable holding that the dispute cannot be the subject matter of the appeal under Section 51 of the Act and instead of returning the papers to the petitioner, decided the issue relating to the provisions which is to be filed before the revisional authorities - Held that:- the impugned order of the 2nd respondent dismissing the appeal as against levy of tax on TDS and the consequential levy of penalty under Section 27(3) of the TNVAT Act, for want of jurisdiction, is set aside and the 2nd respondent is directed to return all papers to the petitioner. On receipt of such papers, the same shall be presented by the petitioner before the revisional authority complying with all the formalities. On such presentation, the authority concerned shall entertain the same without any reference to the period of limitation and dispose of the same in accordance with law. Petition disposed of
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