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2016 (8) TMI 334 - HC - VAT and Sales TaxWrit petition – delay in filing appeal – pleading for extension of time limit for filing appeal - Some mishaps in the family, since two of the directors had passed away. The petitioner's business itself had come to a standstill and they stopped all activities – payment fully made by petitioner to the officials of the Enforcement Wing with a view to purchase peace and not to precipitate the matter further. Held that: - writ petition disposed off. Liberty to petitioner to file appeal. If appeal made within 30 days, from the date of receipt of a copy of this order, the Appellate Authority shall entertain the appeals without reference to the question of limitation. It is made clear that whatever the amounts recovered from the petitioner towards tax liability by way of cheques taken by the officials of the Enforcement Wing, shall be taken as the amounts paid by the petitioner without prejudice to their rights and contentions in the appeals and the petitioner is entitled to canvass all the points – decided in favor of petitioner.
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