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2017 (2) TMI 929 - HC - VAT and Sales TaxDelay in filing declarations - whether the delay can be condoned? - Held that: - the Rule itself encapsulates the principle that, if, declarations are filed, they should be accepted unless the request made is delayed beyond reasonable time and without sufficient cause. Acceptance of genuine declarations should be the norm and not an exception, so that, the dealers are not put to unnecessary trouble and deprived of their legitimate benefits. The impugned assessment order and the notices dated 22.12.2016 and 23.01.2017 for each of the assessment years, are set aside, with a direction that the authorised representative of the petitioner will appear before the respondent on 28.02.2017 at 11.00a.m - petition allowed - decided in favor of petitioner.
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