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2016 (10) TMI 210 - HC - VAT and Sales TaxValidity of order of assessment - reversal of ITC - interstate sale falling under Section 8(1) of the CST Act, 1956 - Form-WW for the year 2013-14 along with a Covering Letter dated 31.12.2014 with the Chartered Accountant's Report required to be submitted under Rule 16 A of the TNVAT Act - time limit extended for submission of Form-WW for the Assessment Year 2014-15 - whether the assssment order passed by respondents without considering Form-WW justified? - Held that: - on account of the amendment to the rule extending the time limit for submission of Form-WW, the petitioner submitted the same on 06.01.2016. Furthermore, in the Auditor's Report filed under Section 63 A of the TNVAT Act, specifically, it has been stated that the ITC has been reversed to the extend of 3% w.e.f. 11.11.2013. The respondent directed to redo the assessments for the years 2013-14 and 2014-15 in respect of the petitioner's TIN No.33270460111 after considering all the documents. - the Writ Petition allowed - the matters remanded to respondent for fresh consideration after affording an opportunity of hearing to the petitioner and considering the documents produced by him and redo the assessments in accordance with law.
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