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2016 (11) TMI 1618 - HC - VAT and Sales TaxValidity of SCN - Refund of the amount deposited together with interest - Section 32 of the DVAT Act, 2004 - HELD THAT:- The notices in question even if they were served upon the assessee, do not conform the Rule that was issued much later in the year 2012. What is more disturbing to this Court, however, is that all seven notices produced and relied upon by the Revenue demand “zero” from the assessee and assessed turnover at “zero”. It is not only to the utter dismay of the Court but is entirely un-comprehensible and goes completely untenable. The respondents are directed to process the petitioner’s application and pass appropriate orders within a week. Any amount deposited by the petitioner, shall be refunded after adjusting tax due together with interest payable in accordance with law within a period of two weeks.
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