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2016 (9) TMI 923 - HC - VAT and Sales TaxPendency of writ petition - Bombay Sales Tax Act - revival of petitioner's registration from 1st April, 1998 - principles of natural justice - Held that: - The legal questions and issues are kept open for decision in an appropriate case. In terms of the affidavit filed by the Joint Commissioner of Sales Tax, the matter should be reexamined by the competent authority. If that competent authority is of the level of Deputy Commissioner or above, he shall proceed on the footing that the registration of the petitioner has been validated with effect from 1st April, 1998. He should also abide by the order dated 24th March, 2011. If the matter goes to the Assessing Officer as well, the Revenue has no objection and it will not raise the issue of its competence and jurisdiction. The matter being fairly old, the proceedings shall be disposed of as expeditiously as possible and within a period of three months from the date of receipt of a copy of this order - writ petition disposed off - decided in favor of petitioner.
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