Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2021 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (9) TMI 1439 - HC - VAT and Sales TaxComputation of surcharge payable by the petitioner for the periods 1999-2000 up-to 2001-2002 after a gap of over fifteen years - HELD THAT:- In the decision of the Supreme Court in COMMISSIONER OF COMMERCIAL TAXES & OTHERS VERSUS M/S BAJAJ AUTO LTD. & ANOTHER [2016 (11) TMI 31 - SUPREME COURT], the Department did not seek the leave of the Supreme Court to reopen the assessment of all other assessees and raise a fresh demand on re-computation, irrespective of the time gap. In the present case, the re-computation is after a gap of over fifteen years. The court quashes the impugned order of the re-computation and the consequential demand raised against the petitioner - writ petition is disposed off.
|