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2016 (7) TMI 442 - HC - VAT and Sales TaxCST liability - failure to submit 'C'-Forms - assessment order was passed without affording an opportunity of personal hearing. - The learned Senior Counsel appearing for the petitioner submitted that the petitioner is in possession C-Forms and prays for one more opportunity and that would be the final opportunity, so as to enable the petitioner to produce the records to enable the assessing authority to consider the same. - Held that:- In the light of the above, the impugned order passed by the first respondent cannot be faulted. However, since the petitioner has pleaded certain operational difficulties in securing 'C' Forms immediately, the petitioner is granted two months time to produce the remaining 'C' Forms and it is open to the petitioner to approach the first respondent along with the 'C' Forms and submit a request to revise the assessment. - Matter remanded back.
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