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2016 (6) TMI 1140 - HC - VAT and Sales TaxFailure to show the sales and pay tax - the company having two PIN numbers with the same name - whether the company can have two PIN numbers with the same name? - Held that: - It is not known as to how the petitioner could do so. The entire evasion of tax would not have been unearthed except for an inspection done in the place of business. In the written instructions given to the learned Government Pleader by the respondent, it is stated that the petitioner never paid tax and simply deducted TDS from the tax payable by him in the monthly return which is filed without any proof. The learned counsel for the petitioner has taken a contention that though the respondent had the details pertaining to office address of the petitioner as well as residential address of the Directors, they have sent the impugned notice to the work place, which was subsequently closed down. Therefore, the petitioner was forced to obtain a certified copy of the order and thereafter, approach this Court and file this Writ Petition. The fact as to whether notices were sent to proper address or address of the work site and whether the respondent was required to send notice to all the address etc. are all factual matters which have to be agitated by the petitioner before the Appellate Authority - petition allowed.
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