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2018 (9) TMI 551 - HC - VAT and Sales TaxAcceptance of Forms / certificates produced by the assessee, even after passing final assessment orders - Revision of assessment order - Section 84 of TNVAT Act - Held that:- When the circular of the Commissioner of Commercial Taxes in Acts Cell-1/12975/2011, dated 28.02.2011, itself is in very clear terms that the Assessing Officers are empowered to accept the forms / certificates, even after passing final assessment orders and revise the assessments, the act of the respondent in passing the impugned notice could not be countenanced - The respondent is directed to accept the industrial input certificates filed by the petitioner on 27.04.2018 along with the petition under Section 84 of TNVAT Act and revise the assessment for the assessment year 2014-15, on merits and in accordance with law. Petition allowed - decided in favor of petitioner.
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