Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 48 - HC - VAT and Sales TaxSuspension of electronic generation of C-forms - Rule 110B(1) of the West Bengal Value Added Tax Rules, 2005 - Held that:- the authorities who have found the alleged irregularities pertaining to the petitioning dealer had recommended the suspension of the electronic generation of the C-forms by the petitioner and the State says that the petitioner has been dodging notices from the officers of the Bureau of Investigation, no immediate order is issued for allowing the petitioner the facility of generating C-forms online without the petitioner or a duly authorised representative calling on the Special Officer of the Bureau of Investigation at the beginning of working hours on March 17, 2016 and, failing the Special Officer’s presence on March 17, 2016, at the opening of office hours on March 18, 2016. The Special Officer will afford the petitioner or a duly authorised agent of the petitioner a hearing as to the perceived irregularities recorded at page 37 of the petition. It will be open to the respondent authorities to thereafter indicate an appropriate decision as to whether the petitioning dealer would be entitled to generate C-forms online till an express order prohibiting the petitioner is passed by the appropriate authority. - Petition disposed of
|