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2017 (11) TMI 739 - HC - VAT and Sales TaxValidity of assessment order - reversal of input tax credit - Effect of substitution of a provision in the Statute - Held that: - this contention cannot be raised before this Court for the first time, as the petitioner failed to raise the same before the Assessing Officer. In an assessment proceedings, it is always open to the petitioner to raise all the issues, both factual and legal. The petitioner failed to do so. Taking note of the fact that the petitioner is a small dealer, this Court is inclined to give one more opportunity to the petitioner, however, subject to a condition that petitioner is directed to pay 15% of the disputed tax within a period of three weeks from the date of receipt of a copy of this order - petition allowed by way of remand.
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