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2019 (2) TMI 1162 - HC - VAT and Sales TaxValidity of assessment order - imposition of tax and penalty - Form WW - the petitioners did not file the Auditor Statement in the prescribed format in Form WW within time - Held that:- The delay in filing the Auditor Report cannot be the reason to deny the benefit to the petitioners out of such report - reliance placed in the case of M/S. POLLACHI MOBILES VERSUS THE COMMERCIAL TAX OFFICER [2017 (6) TMI 1282 - MADRAS HIGH COURT], where it was held that The impugned order of assessment is set aside and the matter is remitted back to the Assessing Authority for considering the Form WW submitted by the petitioner and pass a fresh order of assessment, after giving due opportunity of hearing to the petitioner. The matter is remitted back to the Assessing Officer for considering Form WW submitted by the petitioners and pass fresh orders of assessment after giving due opportunity of personal hearing to the petitioners - Petition allowed by way of remand.
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