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2016 (9) TMI 1515 - MADRAS HIGH COURTValidity of assessment order - CST Act - TNVAT Act - non-production of C-Forms declarations - principles of natural justice - HELD THAT:- It is clear that there is some factual discrepancy in the matter, which the petitioner did not properly explain with records, though the petitioner has submitted a three page objections on 5.2.2016, to the pre-assessment notice dated 19.1.2016. Considering the fact that the petitioner has been regularly and promptly paying the tax, this Court is of the view that one more opportunity be granted to the petitioner to appear before the Assessing Officer and place all materials. However, that would be with certain conditions - Accordingly, the petitioner is directed to pay tax at 2% on the turnover on which the C-Declaration Forms have been produced and tax at the rate of 5% on the turnover for which the C-declaration Forms have been produced and tax at the rate of 5% on the turnover for which C-Declaration Forms have not been produced. Petition disposed off.
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