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2017 (2) TMI 232 - HC - VAT and Sales TaxValidity of assessment order - order was passed before the time stipulated for filing the audit report in Form WW had expired - Held that: - A plain reading of Rule 16-A(1) would show that a dealer is required to furnish his audit report in Form WW within nine months from the end of the financial year. Therefore, clearly, the petitioner had initially leeway till 31.12.2016, to file the audit report in Form WW, which got extended via the aforementioned Government Order till 10.01.2017, with the insertion of a proviso to that effect, in Rule 16-A(1) of the 2007 Rules - assessment order set aside with a direction to respondent No.1 to redo the assessment - petition allowed by way of remand.
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