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2015 (12) TMI 1195 - HC - VAT and Sales TaxChallenge to assessment order - When there are certain legal issues which the 1st appellate authority had failed to consider - Escapement of turnover under Section 27(1)(a) of the TNVAT Act - Best Judgment assessment - Held that:- Petitioner is permitted to challenge the assessment orders dated 15.11.2012 before the 2nd respondent, within a period of four weeks from the date of receipt of a copy of this order. The petitioner shall comply payment of 50% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order and also furnishing bank guarantee for the balance 50% of the disputed tax as volunteered by them, and on such payment and furnishing of bank guarantee, the appellate authority shall entertain the appeals and pass orders on merits and in accordance with law, after affording due opportunity to the petitioner. The said exercise shall be completed by the appellate authority within a period of six weeks thereafter. Further making it clear that till the disposal of the appeals, there shall not be any recovery. - Petition disposed of.
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