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2015 (7) TMI 629 - HC - VAT and Sales TaxLevy of vat on construction of residential apartments - valuation - Alternative remedy - claime of deduction on the value of the undivided interest (immovable property) in the project - Held that:- petitioner has already paid a sum of ₹ 5.00 crores pursuant to an interim order passed by this Court - while the writ petitions are dismissed as not maintainable on account of availability of alternative remedy, liberty is reserved to the petitioner to avail the alternative remedy, if so advised. However, respondents are directed not to make any fresh demand pending disposal of the appeal/appeals, if any, to be filed by the petitioner. The First Appellate Authority to consider the issues raised on the aspect of the applicability of the Circular dated 7.12.2009, with an open mind and having regard to the facts of the present case decide the appeal/appeals within a period of two months from the date of filing of the appeal/appeals.
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