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2015 (6) TMI 1178 - HC - VAT and Sales TaxValidity of assessment order - TNVAT Act, 2006 - failure to file Form-WW - Held that:- The petitioner admits the fact that on receipt of the notice issued by the respondent, the petitioner failed to file reply within the stipulated time. Therefore, the respondent was left with no other option except to pass the final orders. Accordingly, he has proceeded to pass final orders. Consequently, as per Section 63A(2) of the Act, he has only proposed to levy a fine of ₹ 10,000/- - But the orders say that he has proposed to levy interest of ₹ 10,000/-. As there is a typographical error, this Court, while rectifying the error, made it clear that the petitioner has to pay penalty of ₹ 10,000/- under Section 63(A)(2) of the Act. There are no merits in the petition - petition dismissed.
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