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2017 (11) TMI 1031 - HC - VAT and Sales TaxValidity of assessment order - TNGST Act - Jurisdiction - Held that: - identical issue decided in the case of M/s. Salem Steel Suppliers, M/s. Madras Steel Agencies, M/s. Rajyog Steels, M/s. Reliable Steels, M/s. Myco Steel Agency Versus The Deputy Commissioner (CT) , The Commercial Tax Officer [2017 (9) TMI 946 - MADRAS HIGH COURT], where it was held that The power under Section 16(1) is wide enough and cannot be said to be limited to assessment of assessable turnover under that sub-section by the Assessing Authority only. It is to be invoked in all cases, where, a statutory functionary under the Act assumes jurisdiction to assess the escaped turnover. Therefore, it was held that, in passing an original order of assessment, the Board exceeded its powers under Section 34, and that the order was also passed beyond time. Therefore, the order was held to be unenforceable in law. - petition allowed - decided in favor of petitioner.
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