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2016 (10) TMI 854 - HC - VAT and Sales TaxAttachment of Bank Accounts - recovery of arrears of sales tax under the Central Sales Tax Act, 1956 - straight away garnishee order passed without serving any notice or passing any assessment order - Held that: - Considering the nature of allegation based on which, assessment has been completed and as it pertains only to production of 'C' forms, this Court is inclined to grant one more opportunity to the petitioner to produce all the documents. Accordingly, there will be a direction to the petitioner to appear before the respondent within a period of one week from the date of receipt of a copy of this order and produce all original 'C' forms and on production of the same, the respondent shall verify and if found to be in order, revise the assessment in accordance with law. If there are any other issues, the same should also be put to the petitioner and they should be able to file their objections as well - attachment order lifted. The Commissioner directed that the Assessing Officers can allow Form-C, Form E-I, E-II and F-Forms, to be filed after completion of assessment on sufficient cause.
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