Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 493 - HC - VAT and Sales TaxJurisdiction of Commercial Tax Officer - jurisdiction to levy Entry Tax under the Tamil Nau Tax on Entry of Motor Vehicles into Local Areas Act, 1990 - Held that:- Admittedly, the petitioner has not submitted his objections as against the notice issued by the respondent inspite of granting sufficient time. The respondent has passed the impugned order only after the expiry of time granted to the petitioner to furnish reply. However, the respondent failed to give an opportunity of personal hearing to the petitioner. Only on the said ground, I am inclined to set aside the impugned order. - Matter remanded back - Decided in favour of assessee.
|