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2017 (11) TMI 1376 - HC - VAT and Sales TaxSuppression of facts - purchase omission - sales suppression - levy of tax and penalty u/s 27(3)(c) of the TNVAT Act, 2006 - Held that: - the petitioner wanted the respondent to accept the monthly returns. However, the respondent, construing the representation dated 31.3.2017 received on 03.4.2017, as an objection, completed the assessment. In the representation dated 31.3.2017, the petitioner sought for an adjournment only apart from mentioning that some error has crept in while filing the monthly return. Therefore, the said letter dated 31.3.2017 cannot be construed as an objection. The writ petition is disposed of with a direction to the petitioner to treat the impugned proceedings as a show cause notice and submit their objections within a period of 15 days' from the date of receipt of a copy of this order.
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