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2017 (8) TMI 761 - HC - VAT and Sales TaxRejection of Compounding application - the petitioner has not remitted tax along with the compounding application - for invoking the benefit under second proviso to Section 16(2), whether the petitioner will have to pay tax or not? - Held that: - proviso to Section 16(2) is a measure to entertain a belated application under Section 8. It is in that context, to enable a dealer to avail the benefit of Section 16(2), a condition was imposed that the dealer shall pay tax under Section 8 along with interest due thereon. In that view of the matter, since the petitioner had not paid tax along with interest at the time of filing the application, the petitioner is not entitled for the benefit - petition dismissed - decided against petitioner.
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