Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2020 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (3) TMI 824 - HC - VAT and Sales TaxBenefit of Form-D - Tribunal rejected the claim of the revisionist on the ground that since the matter relates to assessment year 1998-99 and submitted Form 3D after a period of two years as prescribed under the Act and therefore the benefit of the same cannot be granted to the revisionist - HELD THAT:- It is admitted case that the revisionist did not filed form 3-D before the assessing authority and the same were furnished subsequent to the passing of the assessment order. The Tribunal has recorded the fact that Form 3-D was submitted by means of an application under Section 12B of the Act before the Tribunal for acceptance of the said Form and to grant benefit of the same to the revisionist. The Tribunal has recorded a finding that form 3-D was pertaining to assessment year 2002-03, where as the assessment pertains to the year 1998-99 and therefore Forms have been procured by the revisionist after two years of the assessment, therefore, benefit of the same cannot be granted to the revisionist. Revision dismissed.
|