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2022 (2) TMI 787 - MADRAS HIGH COURTValidity of assessment order - Section 55 of the Tamil Nadu General Sales Tax Act, 1959 - levy and collection of resale tax u/s 3H of the Tamil Nadu Government Sales Tax - Super Kerosene Oil - Assessment Year 2002-2003 - HELD THAT:- The order of this Court in W.P.No.10423 of 2019 dated 25.10.2019 and the order passed by the Appellate Commissioner on 04.03.2021 has not discussed the issue on merits. Merely because, the appeal was rejected and the writ petition was disposed, does not mean that the application filed under Section 55 of the TNGST Act can be dismissed without any discussion. The petitioner appears to have made out a case for rectification. This aspect has not been discussed in the impugned order. The case is remanded back to the respondent to pass a speaking order on merits as to whether indeed application under Section 55 of the TNGST Act, 1959 is maintainable on facts - this writ petition stands disposed by directing the respondent to pass appropriate orders within a period of three months from the date of receipt of a copy of this order.
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