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2022 (12) TMI 306 - HC - VAT and Sales TaxMaintainability of petition - alternative remedy of appeal - Validity of assessment order - exemption of sales returns - HELD THAT:- The petitioner would request that the petitioner be permitted to file an appeal before the statutory authority with all materials in support of its claim of exemption for sales return. Learned Government Advocate does not object to this submission which is also supported by an endorsement made by learned counsel for the petitioner on behalf of petitioner - the request is acceeded to. Appeal, if filed within a period of four (4) weeks from today, shall be admitted without reference to limitation but ensuring compliance with all other statutory conditions, including pre-deposit. Addition made on account of miscellaneous income - resale of software licence - rewards - freight charges and packing & forwarding charges - HELD THAT:- The assessing authority has not even bothered to advert to the explanation that has been set out and has rejected the same in a single line. Since the Court finds the explanation put forth by the petitioner tenable in law, the addition on this score is set aside - Petition disposed off.
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