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2019 (2) TMI 1014 - HC - VAT and Sales TaxGrant of time for production of statutory declaration forms which are in possession of the appellant - Held that:- This Court in Prestolite of India's case [1987 (12) TMI 315 - PUNJAB AND HARYANA HIGH COURT] has held that the assessee can file declaration forms at any stage of the proceedings including during pendency of the appeal and the object of production of such statutory declaration forms is only levy of tax at concessional rate. The benefit would be available to an assessee only if the genuineness of the statutory declaration forms issued by the seller of goods is verified by the Department. Hence, there cannot be any question of fabrication of any documents at this stage. One opportunity deserves to be granted to the appellant to produce the statutory declaration forms before the Assessing Authority. For that purpose, the appellant may appear before the concerned Assessing Authority on 27.2.2019 or any other date fixed by the Assessing Authority - appeal allowed.
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