Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 1060 - HC - VAT and Sales TaxPrima facie error in the order - Admissibility of 'C' forms - non-mentioning of date of issue - Held that:- the finding of the Board that the two ‘C’ forms are inadmissible because they did not mention any date of issue, is not correct. Another finding of the Board that it did not find in those provisions that the forms had to be accompanied by consignment notes is also erroneous. However, the petitioner has to satisfy the Board with regard to some discrepancies appearing at internal page 3 of its order. Therefore, the impugned order of the Board is set aside and remanded back to the Board for consideration and passing of a fresh order within three months from the date of communication of this order by a reasoned decision taking into account the above observations. - Petition disposed of
|