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2009 (3) TMI 200 - SC - VAT and Sales TaxWhether if declaration forms are produced the ultimate demand would not exceed ₹ 15 lakhs? Held that:- As is rightly contended by learned counsel for the respondents, ample opportunity has been granted to the appellant to produce the declaration forms. That apparently has not been done. The appellant has produced certain records to submit that the declaration forms can be produced at the present juncture. While issuing notice on Special Leave Petition on 13-6-2006 it was directed that on payment of ₹ 1,00,00,000/- realization of the balance payment shall be stayed until further orders. It is accepted that the amount has been deposited. Considering the facts of the case, we direct that the Tribunal shall hear the appeal on merits without insisting on any further deposit in terms of Section 43(5). It is made clear that we have expressed no opinion on the merits of the case. It is for the appellant to satisfy the Tribunal the reason for which the declaration forms could not be produced earlier and if the Tribunal is satisfied with the genuineness of the stand it shall dispose of the appeals in accordance with law.
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