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2016 (12) TMI 1022 - MADRAS HIGH COURTValidity of assessment order - failure to call for documents - independent application of mind - Held that: - if the respondents/Assessing Officers was of the opinion that documents are required to be produced, then the dealer can be directed to appear in person and produce the documents and this will avoid unnecessary litigation and also will ensure prompt collection of correct rate and quantum of tax - the petitioner is directed to file objections under Section 84 of the Tamil Nadu Value Added Tax for rectification of the assessment in which the petitioner is entitled to raise all contentions and produce the documents and that application will be filed within a period of one week from the date of receipt of a copy of this order. On receipt of the same, the respondents shall consider the same and pass orders within a period of two weeks. Petition disposed off - decided in favor of petitioner.
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