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2015 (3) TMI 85 - HC - VAT and Sales TaxLevy of tax - Password for e-filing of return not provided by Department - Held that:- Provisions under Section 23 of the TNVAT Act is not applicable to the facts of this case. There is no dispute with regard to the fact that there is no assessment order in the previous year and the contention that similar issue is pending before the Hon'ble Supreme Court cannot be accepted as admittedly, the case of the petitioner does not fall under Section 23 of the TNVAT Act against this impugned order passed under Section 84 of the TNVAT Act against which remedy lies under Section 54(1) of the TNVAT Act. If the petitioner has any grievance against the order that may be passed, if he is so aggrieved, it is open to the petitioner to approach the competent authority under Section 55 of the TNVAT Act. Since there is dispute about the applicability of the provisions of the Act, this Court is not inclined to interfere with the impugned order. - Decided against assessee.
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