Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 260 - HC - VAT and Sales TaxRectification of mistake u/s 84 of the TNVAT Act - whether the respondent would be entitled to accept the C and F declaration forms, after the assessments are completed? - Held that: - the decision in the case of State of A.P. v. Hyderabad Asbestos Corporation Ltd. [1994 (4) TMI 302 - SUPREME COURT OF INDIA] relied upon and circular dated 28.02.2001 relied upon where the circular instructing the Assessing Authorities that they are empowered to revise the assessments under Section 55 of the erstwhile Tamil Nadu General Sales Tax Act, which is in pari materia with Section 84 of the TNVAT Act on furnishing of declaration forms - it would be well within the jurisdiction of the respondent to accept the forms and consider the same, in accordance with law. There will be a direction to the respondent to entertain the petitioner's petitions under Section 84 of the TNVAT Act, dated 07.09.2016 for all the seven assessment years and direct the petitioner to appear in person and produce C and F declaration forms and on verification, the respondent shall re-do the assessments in accordance with law. In the light of the above directions, the attachment of the petitioner's bank account shall be lifted and no coercive action shall be initiated till the petitions under Section 84 of the TNVAT Act, are considered and disposed of. The above exercise shall be complied with by the respondent, within a period of four weeks - petition disposed off - decided in favor of petitioner.
|