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2019 (6) TMI 1692 - HC - VAT and Sales TaxLegality of Auction notice - Validity of the provisions of Section 19(11) of Tamil Nadu Value Added Tax Rules, 2007 is pending before the Hon'ble Supreme Court. HELD THAT:- Hon'ble Supreme Court in the case of ALD AUTOMOTIVE PVT. LTD. VERSUS THE COMMERCIAL TAX OFFICER NOW UPGRADED AS THE ASSISTANT COMMISSIONER (CT) & ORS. [2018 (10) TMI 814 - SUPREME COURT] has upheld the validity of Section 19(11) of the said Act. Since the only ground raised by the petitioner has been negatived in the decision of Hon'ble Supreme Court, there is no reason to interfere with the auction notice. As held in the aforesaid decision of the Hon'ble Supreme Court, the petitioner, in the instant case, is also granted liberty to file a statutory appeal against the Assessment Orders within a period of 60 days from the date of receipt of a copy of this order. Petition dismissed.
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