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2016 (10) TMI 330 - HC - VAT and Sales TaxValidity of the order of assessment made by enforcement wing officials - notice issued to petitioner on the basis of field audit report to revise the turnover for the relevant years - due to ill health the petitioner did not submit his reply and he enclosed a medical certificate issued by the Orthopaedic Surgeon stating that he was advised complete bed rest from 05.04.2016 to 30.06.2016 and prayed for opportunity of being heard - whether the appellant be granted the opportunity of being heard? - Held that: - the petitioner afforded an opportunity to put forth his objections, subject to certain conditions. The petitioner directed to pay 15% of the tax demanded for both the assessment years within a period of three weeks and treat the impugned assessment orders as show cause notices and at liberty to file his objections. In the event, the petitioner does not comply with the conditions of payment of 15% of the tax demanded for both the assessment years within the three weeks period stipulated by the Court, the benefit of the order will not enure to the petitioner and the writ petition will be dismissed automatically. However, it is open to the petitioner to invoke the appellate remedy provided under the Act, as against the impugned orders of assessment. Petition disposed off - decided in favor of petitioner.
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