Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2021 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (2) TMI 405 - HC - VAT and Sales TaxMaintainability of petition - availability of alternative remedy of appeal - Validity of assessment order - TNVAT Act - assessment year 2014-15 and 2015-16 - HELD THAT:- It is found that not only the stand taken by the appellant was examined by the Assessing Officer but the Assessing Officer has gone one step further to observe that the dealers have not furnished any documentary evidence for proof for movement of goods without which the physical occurrence of the transaction cannot be established. Therefore, we are not inclined to accept the submission made on behalf of the appellant that the Assessing Officer has brushed aside the legal position and concluded the assessment rather the Assessing Officer has rendered a opinion on the available facts and taking note of the reply given by the appellant. Therefore, if according to the appellant this conclusion is factually wrong that needs to be agitated in an appeal and to be adjudicated by the appellate authority and not by a writ court. Therefore, the learned Single Bench was right in relegating the appellant to avail the available remedy of appeal - the writ appeals are dismissed with liberty to the appellant to file an appeal before the first appellant authority and if such appeal is filed within a period of thirty days from the date of receipt of copy of this judgment, the appellate authority shall entertain the appeal without reference to limitation and take a decision on merit
|