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2016 (5) TMI 984 - HC - VAT and Sales TaxApplicability of Section 50 of the GVAT Act, 2003 - Movement of goods post-delivery to the CSA - Liability of tax - Tax already deposited under protest and CSAs have also sought further installments to pay such amount - Held that:- the respondents shall provide all the books of account to the petitioners as well as any of the hard-disks seized by them to enable the petitioners to respond to any of the queries raised by the Value Added Tax Department. No coercive steps shall be taken against the petitioners like provisional attachment or recovery till the finalization of all the assessments and till the statutory time limit for such payment post passing of such assessment orders has elapsed. In case the assessments are made beyond the statutory limits as per section 34 of the GVAT Act, the rights of the petitioners to challenge any of the proceedings on the ground of jurisdiction or limitation shall be left open. - Petition disposed of
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