Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2021 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (5) TMI 32 - HC - VAT and Sales TaxValidity of assessment order - contention of the petitioner is that there is a violation of the principles of natural justice in view of the infraction of what has been laid down in Rule 14(5) of the Tamil Nadu Value Added Tax Rules, 2007 - HELD THAT:- The contention of the petitioner's counsel is sustained. Therefore, the order impugned in this writ petition is quashed and the matter is remitted to the appellate authority. A copy of the written statement filed by the departmental representative will be served on the appellant/petitioner herein and thereafter, the appellate authority shall pass orders afresh in accordance with law. When the matter was taken up today, the learned Special Government Pleader produced a copy of the letter dated 24.03.2021 addressed by the Principal Secretary to Government, Commercial Taxes and Registration (A1) Department. It is stated that the Secretary to Government had discussed with the Chairman of Tamil Nadu Sales Tax Appellate Tribunal, Chennai in this regard. It was noted that it is necessary to amend the sub-regulations (2) and (3) of Regulation 9 of Tamil Nadu Value Added Tax Appellate Tribunal Regulations, 2011 to effect distribution of work and confer territorial jurisdiction - The Principal Secretary to Government, Commercial Taxes and Registration Department, Chennai states that after getting necessary proposal from the Commissioner of Commercial Taxes and after obtaining orders from the Government in consultation with the advisory departments of Government, necessary orders will be issued by the Government. Petition allowed.
|