Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 688 - HC - VAT and Sales TaxRectification of assessment order - TNGST Act - whether the respondent was justified in rejecting the application for rectification on the ground that there is no mistake, which is apparent on the face of the record warranting rectification under Section 55 of the TNGST Act, 1959? - Held that: - the legal position being that if the Supreme Court or the High Court pronounces the true position of law, any decision rendered by any other authority contrary to that is required to be regarded as an error which is apparent on the record - the assessing officer has given certain reasons in the assessment order to state that as to how the petitioner is not entitled for sale against Form XVII declaration and it is not a case where defective Form XVII declaration has been filed. Therefore, the presumption, which was drawn against the petitioner should be discharged by the petitioner by producing necessary documents and records before the concerned authority and not before this Court. There is no error to be rectified - petition dismissed - decided against petitioner.
|