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2019 (6) TMI 1653 - HC - VAT and Sales TaxValidity of revisionary assessment order - failure of petitioner-company to file its objections to SCN within time - HELD THAT:- Perusal of the impugned revisionary assessment order demonstrates that the petitioner-company was served with notices, but it failed to file its objections within time. As it is stated that the earlier assessment which was subjected to revision resulted in a huge enhancement of the total Entertainment Tax payable by the petitioner-company, one more opportunity should be afforded to the petitioner-company to put forth its stand before the revisionary authority. The Writ Petition is allowed setting aside the revisionary assessment order and remitting the matter to the revisionary authority, viz., the Assistant Commissioner (State Tax), Basheerbagh Circle, Abids Divison, Hyderabad, for consideration afresh of the matter after giving due opportunity of hearing to the petitioner-company through its authorized representative.
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