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2016 (10) TMI 76 - HC - VAT and Sales TaxRevision of assessment - powers conferred on the revisional authority under Section 32 of the TNGST Act, 1959 - assessment for the year 1995-96 - no revision of assessment for the said year - the issue involved is squarely covered by the judgment of the Hon'ble Division Bench of the Court in the case of Mohan Breweries and Distilleries Limited v. Commercial Tax Officer, Porur Assessment Circle, Chennai and others [2004 (9) TMI 617 - MADRAS HIGH COURT] and it was contended that on identical facts, the Hon'ble Division Bench set aside the demands. The subject matter in issue is covered by the order passed by the Hon'ble Division Bench and the matter is pending before the Hon'ble Supreme Court. Therefore, it would be appropriate for the Revenue to await the decision in the case of Mohan Breweries and Distilleries Limited, which is now pending before the Hon'ble Supreme Court. Writ petition allowed - matters remitted back to the assessing officer for fresh consideration, who shall await the decision of the appeal filed by the Revenue as against the judgment of the Hon'ble Division Bench of the Court in the case of Mohan Breweries and Distilleries Limited and in the event of action being initiated, the petitioner herein will not be entitled to plead limitation as against such action initiated by the Revenue in the light of the proviso to Section 32 (2) of the Act - decided in favor petitioner.
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