Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 1108 - HC - VAT and Sales TaxJurisdiction - assessment - the jurisdictional officer as far as the Petitioner is concerned, is the VATO of Ward 62 whereas the impugned orders have been passed by the AVATO of Ward 59 - Held that: - Ward No.62 being the correct Ward from where the Petitioner carries on its business, and this fact already being well within the knowledge of the authorities, the AVATO Ward-59 clearly lacked the jurisdiction to pass the impugned orders - the Court sets aside the impugned order dated 12th January 2015 passed by the AVATO, Ward 59 under Sections 32 and 33 of the DVAT Act. However, the Petitioner through an authorised representative will remain present before the VATO, Ward 62 on 8th March 2016 at 11 am and produce the books of accounts and other evidence - matter on remand.
|