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2016 (7) TMI 284 - HC - VAT and Sales TaxBest judgment assessment for non-filing of Form-WW - TNVAT - Maintainability of writ petition - Held that:- It is not the case of violation of principles of natural justice but a case of deliberate non-availing of the opportunity granted to the petitioner. The petitioner had sufficient time to submit their objections to the pre-revision notice, dated 23.02.2015 and the impugned order was passed only after two months and the impugned order was challenged by the petitioner only in September 2015. In the light of the above, this Court is not inclined to exercise its jurisdiction, to interfere with the impugned order, at this juncture and the petitioner is relegated to avail the appeal remedy provided under the statute. Considering the fact that this writ petition was pending from September 2015 and an order of interim stay was initially granted for a period of two weeks and not subsequently extended, this Court is inclined to grant time to the petitioner to file the appeal, as against the impugned order. - Writ petition dismissed - Decided against the petitioner.
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