Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 1605 - HC - VAT and Sales TaxJurisdiction of appellate authority - Held that: - the assessment order has been passed by the Assessing Officer after giving opportunity to the petitioner and putting him to notice in that behalf. The petitioner has also resorted to remedy of appeal. The question as to whether the procedure adopted by the Assessing Officer is permissible or otherwise can certainly be considered in the said appeal proceedings. The appellate Authority has jurisdiction to decide that contention as well. Hence, we decline to entertain this writ petition. Counsel for the petitioner, however, submits that the petitioner may not be compelled to pay 10% of the penalty amount. Presumably, that is the purpose for filing of this writ petition. Petitioner is free to pursue even that prayer before the appellate Authority,which may consider the same in accordance with law and proceed with the appeal accordingly. Petition disposed off.
|