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2019 (7) TMI 1399 - HC - VAT and Sales TaxDeemed Assessment - Form WW - discrepancies and differences between the returns filed by writ petitioner and the annual returns in Form WW, which has also been filed by writ petitioner - HELD THAT:- The submission of learned counsel for writ petitioner that respondent should have given details of mismatch and then called upon the writ petitioner to explain the same pales into insignificance. This is more so, as rightly pointed out by learned State counsel, both the returns have been filed by writ petitioner. Alternative remedy - HELD THAT:- It is open to writ petitioner to file a statutory appeal under Section 51 of TNVAT Act to the jurisdictional Appellate Deputy Commissioner. If the writ petitioner chooses to do so, though obvious, it is made clear that conditions of pre-deposit and other conditions for appeal will operate. Petition dismissed.
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