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2016 (7) TMI 369 - HC - VAT and Sales TaxWrit petition challenging the order of assessment dated 31.7.2014 - The specific case of the petitioner is that they filed Form W by way of e-filing and it is well within the time limit prescribed under Rule 11 of the Tamil Nadu Value Added Tax Rules, 2007. (TNVAT) - Held that:- it is clear that the respondent is well aware of the fact that Form W has been filed by the petitioner within the time frame. If that be the case, the observations contained in both the impugned orders are wholly erroneous. Accordingly, the writ petition is allowed, the impugned orders are set aside and the matter is remitted back to the respondent to consider Form W, which has been filed by the petitioner online and which has been admitted by the respondent himself to have been filed within the time frame. - Decided in favor of petitioner.
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