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2017 (12) TMI 1539 - HC - VAT and Sales TaxNon-payment of tax - petitioner's case is that it is never their intention not to pay the tax, but due to unexpected contingency and stringent financial crisis, they were unable to pay the tax - Held that: - there is no provision under the Puducherry Value Added Tax Act, to permit the dealer to remit tax in installments. If that be so, the Court would not be justified in granting such indulgence. However, this will not preclude the second respondent from considering the bona fidies of the dealer/petitioner, and make necessary accommodation. This is, with a view to ensure that the tax is collected from the defaulting dealer at the earliest - petition disposed off.
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