Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 2019 - HC - VAT and Sales TaxAlternate remedy - Opportunity of being heard - limitation period prescribed for availing the appeal remedy is also over - HELD THAT:- It is rather surprising to note that though the respondent sent the revision notice dated 19. 1. 2015, even after receipt of the same, the petitioner failed to file any objections. As could be seen from the typed set of papers, the bank account of the petitioner has been attached by proceedings dated 22. 6. 2018. Hence, the petitioner alone should be blamed and the respondent cannot be found fault - However, since the re-assessment is based on mismatch of the details, as per Annexure II of the selling dealers, culled from the Departmental website, this Court is of the considered view that one opportunity can be granted to the petitioner, however, subject to a condition. The writ petition stands disposed of with a direction to the petitioner to pay 15% of the tax demanded within a period of three weeks from the date of receipt of a copy of this order. If the said condition is complied with, the petitioner is entitled to treat the impugned order as a show cause notice and submit their objections within a period of two weeks therefrom - petition disposed off.
|