Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 673 - HC - VAT and Sales TaxNon production of 'C' Form / 'F' Form or discrepancies therein - disallowance of concessional rate for non-filing of the relevant statutory forms with regard to Interstate Sale, branch transfer and consignment sale - Held that:- While passing orders on the said application, with regard to 'C' form as well as the eligibility of the petitioner under sales return, the respondent without adducing appropriate reasons has stated that the judgment cited in the case is not applicable to the case, since the facts in that case and the case of the petitioner are not similar. Further the defects pointed out by the respondent in the impugned proceedings are nothing, but ineligibility of concessional rate of tax on certain turnover due to defective forms which are to be corrected and counter signed by the authority who issued and the same was done subsequently. So there cannot be any justifiable reason to reject the application under section 84 of TNVAT Act, that too, without any opportunity. Matter is remitted back to the assessing authority/respondent for passing orders afresh.
|