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2016 (12) TMI 189 - HC - VAT and Sales TaxValidity of assessment order - TNVAT Act, 2006 - Held that: - Considering the fact that the assessments are being reopened with retrospective effect from 2009-10 onwards and the petitioner's specific plea is that the manufacture of detergent powder commenced only from October 2014 and that they have sufficient documents to substantiate production, this Court is of the view that one indulgence can be shown to the petitioner to prove the above stand before the Assessing Officer. However, for such purpose, this Court is not inclined to quash the impugned assessment orders. The petitioner can be permitted to file a petition under Section 84 of the said Act and produce necessary documents in support of their contentions, which shall be examined by the first respondent - the writ petitions are disposed of by directing the petitioner to file petitions under Sections 84 of the said Act within a period of two weeks - appeal disposed off by way of remand.
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