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2014 (1) TMI 364 - HC - VAT and Sales TaxRate of tax - Purchase of goods during the course of inter-state trade - Tax at the rate of 14.5% in respect of sale from October 2012 or at the rate of 4% as prescribed under the Composition scheme - Held that:- petitioner has not been granted an opportunity of putting forth its case before the department. It was therefore stated that the petitioner may be granted an opportunity to put forth its case before the 2nd respondent before any precipitative action is taken in the matter - petitioner is at liberty to file its objections to the impugned notice dated 6.12.2013 within 15 days from today. If objections are filed to the impugned notice, the 2nd respondent or the competent authority is directed to consider the same, in the light of the relevant provisions of the Act and Rules and having regard to the nature of business carried on by the petitioner and thereafter to pass a speaking order. Till then, the respondents are directed not to take any precipitative action pursuant to the impugned notice - Decided in favour of assessee.
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