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2021 (9) TMI 261 - HC - VAT and Sales TaxViolation of the circular issued by the Special Commissioner and Commissioner of Commercial Taxes vide Acts Cell-VI/13234/2001 dated 20-04-2001 - seeking direction to respondent to pass an assessment order afresh - opportunity of personal hearing required - HELD THAT:- It is a definite case of the petitioner that a return has been filed for the concerned assessment year for which acknowledgement from the respondent also had been filed before this Court - In this context, when notice was issued under Section 22(4) to proceed further, admittedly, the petitioner had not responded to the said notice, therefore, the respondent had proceeded further and to pass assessment order dated 10.07.2015. In the said order, the provision has been wrongly quoted as Section 25(1) instead of Section 22(4) even that has also been rectified, ofcourse pursuant to the application submitted in this regard by the petitioner dated 19.01.2016, by the respondent through the order dated 10.03.2016 passed under Section 84 of the Act - Therefore, if at all the petitioner still has got any grievance over the orders passed by the respondent both on 10.07.2015 and 10.03.2016, against both orders, the petitioner can either file an appeal under Section 51 of the Act or revision under Section 54 of the Act respectively, if he is advised to do so. Petition dismissed.
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