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2013 (6) TMI 139 - ALLAHABAD HIGH COURTHardship in following VAT Rules - filing of Forms - Authorization to re-open the assessment - amendment in U.P. Trade Tax Rules, 1948, specifically in Rules 12-A, 12-B and 12-C. - held that:- the rule is mandatory and the filing of form as per the prescribed procedure is also mandatory. - the aforesaid Rules 12-A, 12-B and 12-C cannot be read down so as to enable a dealer to file Form IIIB in respect of transaction which took place beyond two years of the assessment year in which the form was issued. No doubt some dealer may suffer some hardship by the impugned rules, but it is well settled that equity has no place in taxing laws. It is also well settled that a statutory rule cannot be said to be unreasonable merely because in a given case it operates harshly. - Decided against the assessee.
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