Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 128 - MADRAS HIGH COURTDelay in challenging the order of demand of tax - violation of principles of natural justice - Demand of tax and penalty - attachment of bank property - intra-state sales or inter-state sales - treating of intra-state sale as an inter-state sale is a clear attempt on the part of the petitioner to evade actual tax due on its turnover and amounts to an offence under Section 59 of the PVAT Act - Held that: - this Court is of the view that since there is no explanation for the inordinate delay in challenging the impugned order, this Court would have been well justified to dismiss the writ petition at this stage. However, considering the fact that interests of the Revenue are also involved and that the petitioner should not be left without any remedy, especially in the light of the fact that the petitioner alleges that they have not been heard in person, this Court directs the petitioner to pay 15% of tax within six weeks and if tax paid within the stipulated time the petitioner will be entitled to treat the impugned proceedings as a show cause notice and submit their objections within a period of two weeks therefrom. On such payment, the demand of remaining amount towards penalty, etc., shall remain stayed and the attachment on the bank accounts of the petitioner shall stand lifted. Thereafter, the second respondent shall hear the petitioner and redo the entire assessment in accordance with law.
|