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2015 (10) TMI 2605 - HC - VAT and Sales TaxJurisdiction to collect tax at the time of inspection - return of cheques - reliance placed in the decision of the case of Sri Balaji Auto Spares v. Assistant Commissioner (CT), Annadhanapatty Circle, Salem [2012 (3) TMI 380 - MADRAS HIGH COURT] for seeking refund of cheques - Held that: - it was held in the case that the powers conferred, under section 64(4) of the Tamil Nadu Value Added Tax Act, 2006, does not provide the power or the authority to the respondents to collect the tax, said to be payable by the petitioner. The enforcement wing officials had no jurisdiction to collect tax at the time of the inspection, without verification of the monthly returns, before the completion of the assessment - the issue is squarely covered by the facts of the present case, the case is applicable to the present case. The respondents are directed to return the cheques. However the respondents are open to pass appropriate assessment orders - appeal allowed - decided in favor of appellant.
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