Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1008 - MADRAS HIGH COURTRevision of assessment - Jurisdiction - form "C" declarations - higher rate of tax - TNVAT Act - Held that:- Though the petitioner received the notice dated May 7, 2018, no objections were filed. Consequently, the proposal in the notice dated May 7, 2018, was confirmed and the impugned assessment order has been passed. The respondent being an assessing officer of the petitioner has no jurisdiction to revise his own assessment order, which itself is a revision of assessment and there is no such power vested with the respondent to pass the impugned order by invoking the power under section 84 of the TNVAT Act. The impugned revision of assessment is held to be without jurisdiction - petition allowed - decided in favor of petitioner.
|