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2022 (2) TMI 785 - HC - VAT and Sales TaxValidity of assessment order - respondent has confirmed the demand proposed in the notice as the petitioner failed to participate and respond to the notice - HELD THAT:- Though the facts indicate that the petitioner has been negligent in not furnishing the required documents and informations which were called for under Section 22(3) of the TNVAT Act, 2006 on 27.08.2018, 15.10.2018 and on 20.08.2019, the fact remains that when the Show Cause Notice dated 31.07.2020 which preceded the impugned Assessment Order dated 27.01.2021 was issued the Country was under lockdown. Districts in Tamil Nadu were under complete lockdown. The impugned Assessment Order is quashed and the case remitted back to the respondent to pass a speaking order within a period of forty five days from the date of receipt of a copy of this order - Liberty is given to the petitioner to file all the documents and the informations within a period of fifteen days from the date of receipt of a copy of this order. The first date of hearing before the respondent is hereby fixed on 10.01.2022. Petition disposed off.
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