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2019 (9) TMI 14 - HC - VAT and Sales TaxMaintainability of petition - alternative remedy of appeal - non-compliance with the pre-deposit - TNVAT Act - petitioner submits that it would be desirable to give one more opportunity to the writ petitioner - HELD THAT:- If the writ petitioner were to avail the alternate remedy of an appeal to the jurisdictional Appellate Deputy Commissioner under Section 51 of TNVAT Act, it would be appropriate to direct the 'jurisdictional Appellate Deputy Commissioner' to entertain the appeal without insisting on 25% predeposit. This view has been taken owing to the peculiar facts and circumstances of the case and owing to the undisputed position that writ petitioner has paid the entire tax liability. The learned counsel for writ petitioner is unable to give the exact date on which impugned order was served on the writ petitioner - Therefore, appeal if any before the Appellate Authority will be subject to limitation, which is adumbrated in Section 51 of TNVAT Act. Petition disposed off.
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