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2016 (11) TMI 127 - HC - VAT and Sales TaxValidity of order of assessment - identical issue pending before the Hon'ble Supreme Court - should the proceedings before the respondent await the decision of the Apex Court? - Held that: - it is not in dispute that validity to Section 19(11) of the Tamil Nadu VAT Act is put to challenge before the Hon'le the Supreme Court by the petitioner themselves. Therefore, the question is as to whether the petitioner would be eligible to claim tax credits in terms of Section 19(11) of the Act. Therefore, the decision to be taken by the Hon'ble Supreme Court would have a direct bearing on the issue involved. Therefore, necessarily, the proceedings before the respondent should await the decision of the Hon'ble Supreme Court. However, for that reason, this Court is not inclined to quash the impugned proceedings suffice it to keep it in abeyance, pending decision by the Hon'ble Supreme Court - petition disposed off - assessment order kept in abeyance till the decision of Supreme court.
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