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2016 (11) TMI 30 - HC - VAT and Sales TaxLevy of tax - inter-state sales - defective 'C-Forms' - petitioner applied for return of 'C-Forms' for correction - Held that: - there are several decisions as well as circulars of the commissioners, which state that defective forms, such as 'C-Forms', 'Form-F' etc., should be returned, so that the dealer is given an opportunity to rectify the defects. Direction to the petitioner to appear before the respondent, within a period of two weeks to produce the 'C-Forms', which are available with them and on the said date, the respondent shall return the defective 'C-Forms' and within a period of two weeks thereafter, the defects should be rectified by the petitioner and the 'C-Forms' should be resubmitted. While resubmitting those forms, it is open to the petitioner to submit the fresh 'C-Forms', if, by then, they have acquired, and on receipt of the same, the respondent shall exercise his powers under Section 84 of the TNVAT Act, and re-do the assessment, under the said two heads alone, by passing a speaking order, on merits and in accordance with law. Petition disposed off - decided in favor of petitioner.
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