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2015 (12) TMI 1383 - HC - VAT and Sales TaxLevy of tax on TDS - Levy of penalty under Section 27(3) of the Tamil Nadu Value Added Tax Act, 2006 - Held that:- For the assessment year 2009-10 with regard to the dispute relating to TDS, the impugned order came to be passed under Sections 27(3) & 27(4) of the TNVAT Act - as against the order passed under Section 27(3) of the TNVAT adjudicating the dispute which is solely on TDS a revision alone will lie. - instead of entertaining the appeal, the 2nd respondent ought to have returned the papers to the petitioner so as to enable him to represent the papers before the revisional authority - court is inclined to set aside the impugned order - Decided in favour of assessee.
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