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2016 (9) TMI 269 - HC - VAT and Sales TaxValidity of surprise inspection report – TNVAT Act, 2006 – power of officers to conduct surprise inspection or record statement or seize documents – writ jurisdiction – section 48 of TNVAT Act – section 65 of TNVAT Act – rule 20 of TNVAT Rules – Held that: - the petitioner need not have any apprehension that their rights and remedies will stand foreclosed, if they allow the impugned inspection report and the statement to stand. It is always well open to the petitioner to contest the merits of the matter, when the assessing officer takes up the issue - Since the petitioner has raised the question of jurisdiction and the respondents have stated that there is delegation of power, this Court is not inclined to quash the inspection report or the statement - jurisdiction left open to be canvassed by the petitioner as and when notice is issued by the assessing officer – petition disposed off – decided against petitioner.
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