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2014 (8) TMI 190 - HC - VAT and Sales TaxSuppression of sales - Assessee originally assessed on self assessment basis - After some time surprise inspection conducted - difference in turnover between the Trading Account and the Sales turnover reported in the monthly returns filed - Held that:- petitioner herein is directed to pay a sum of ₹ 16,00,000/- (Rupees Sixteen Lakhs Only) towards arrears of tax, within a period of four weeks from the date of receipt of a copy of this order. On making such payment, the petitioner is at liberty to file an appeal before the Appellate Authority within a period of one week from the date of making such payment, and if the papers are in order, the Appellate Authority shall entertain the appeal without insisting upon limitation point and dispose the same on merits and in accordance with law, as expeditiously as possible - Decided conditionally in favour of assessee.
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