Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 371 - HC - VAT and Sales TaxDetermination of the total and taxable turnover - respondent has returned the appeal papers filed by the petitioner on the ground that the appeals were filed based on the revised assessment orders made under Section 84 of the Act - Held that:- Originally, assessment orders were passed for the assessment year in question. Aggrieved over the same, he filed rectification petitions under Section 84 of the Act before the 2nd respondent, in and by which, orders were passed reducing the taxable turnover for the respective years. Since the documents filed by the petitioner in respect of certain aspects have not been considered by the 2nd respondent, the petitioner filed appeals before the 1st respondent under Section 51 of the Act read with Section 9(2) of the CST Act, 1956, remitting 25% of the disputed tax for each of the assessment years. The 1st respondent, while returning the appeal papers by the impugned orders, has stated that the appeals are not maintainable, since revision will only lie as against the orders under Section 84 of the Act. - petitioner is permitted to file revision petitions under Section 54 of the TNVAT Act, along with stay applications, as against the orders passed under Section 84 of the TNVAT Act - there shall not be any recovery proceedings against the petitioner, since the petitioner had already remitted 25% of the disputed taxes. - Petition disposed of.
|