Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 1169 - HC - VAT and Sales TaxMaintainability of appeal - appeal passed against rectified order of assessment - Revision of assessment - non submission of C-Forms and dis-allowance of exemption on the aspect of export sale - Held that: - Similar issue was tested by this Court in the case of P.C.W.Castings Private Ltd. vs. The Assistant Commissioner (CT), Nandambakkam Assessment Circle, Chennai and another [2016 (12) TMI 314 - MADRAS HIGH COURT], where the appeal was presented against a rectified order of assessment. This Court has set aside the impugned order thereon and directed the authority to hear the appeal on merits and in accordance with law. The only conclusion that could be arrived at is to hold that the impugned orders rejecting the petitioner's appeals are not sustainable - the second respondent is directed to take on file the appeal petitions, hear the parties and decide the matter on merits and in accordance with law - petition allowed by way of remand.
|