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2022 (1) TMI 1012 - HC - VAT and Sales TaxLevy of VAT - goods replaced being covered under warranty of the product sold by the petitioner - time limitation - exemption form VAT/Tax sought on the ground that no sale of such goods has taken place and the same has been given to the customer by way of replacement being covered under warranty - HELD THAT:- The Court is not inclined to interfere with the order impugned. As far as the issue of legality of the order on the ground of limitation is concerned, we agree with the submissions of the learned counsel for the respondents that the present proceeding, being a statutory proceeding, is covered by limitation and as it is a proceeding under Section 37 of the Act, a period of three (3) years has been prescribed from the date of receipt of the order, which in the present case is 26.10.2018. The Court finds substance in the submission of the learned counsel for the respondents that the matter has to be appreciated only after going through the records and other material documents and evidence, which may have been produced by the petitioner or may be in his possession. Thus, the Appellate Joint Commissioner (CT), Tirupathi, is the forum before which the petitioner is required to agitate the matter by producing all documentary evidence available with him in support of his contention. Writ petition disposed off.
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