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2021 (10) TMI 804 - HC - VAT and Sales TaxMaintainability of petition - availability of alternative efficacious remedy of appeal - petitioner contends that it filed Xerox copy of Form VAT 250 along with other records but the 1st respondent without considering the same, passed the impugned Assessment order - HELD THAT:- Whether the copy of Form VAT 250 produced by the petitioner is a genuine one or a fake one is a question of fact to be decided taking into consideration other relevant facts. Since the exercise is not possible in writ petition and as the provision for appeal is available to the petitioner and also considering that valuable contention of the petitioner is at stake, we deem it appropriate to direct the petitioner to file appeal before the appellate Deputy Commissioner within specified time and direct the said authority to admit the appeal and pass appropriate order. The impugned assessment order and penalty order are set aside with a direction that the petitioner shall within four (4) weeks from the date of this order file appeal before the concerned appellate authority, in which case, the said appellate authority shall admit the appeal and afford an opportunity to the petitioner to establish the genuinity of Form VAT 250 produced by it - petition allowed.
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