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2019 (5) TMI 800 - HC - VAT and Sales TaxAdjustment of excess ITC lying towards deferred payment instalment - deferment of sales tax - non-completion of assessment due to shortage of documents as liability for the assessment year 2014-15 was not quantified - HELD THAT:- While the entitlement for refund has been quantified at a particular amount in 2016, the liability for the assessment year 2014-15 has not been quantified. Unless this is quantified, the amount payable may not be due. Therefore, it is better that the assessment is completed. The writ petition is disposed of directing the petitioner to produce the documents that the department has listed out in their letter dated 23.10.2018. Upon the petitioner producing those documents, and any other document called upon, the assessment shall be completed. Thereafter, the question of refund of payment should be taken up.
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