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2022 (3) TMI 98 - HC - VAT and Sales TaxMaintainability of petition - availability of alternative remedy - assessment order has been passed by the Assessing Officer/Deputy Commissioner in compliance of the order passed by this Court - HELD THAT:- This Court merely directed the said authority to expedite and take up the matter, if possible, on day-to-day basis and complete the proceedings within a period of two weeks thereafter. In the selfsame order, it was made clear that the order to be passed by the said authority will always be subject to further appeals or revisions, as is provided under law. The apprehension of the petitioner is more illusory than real, that the Appellate Authority would not decide the matter on merits. Since the appeal against the order sought to be filed only within 60 days as per Section 45(4) of the Himachal Pradesh Value Added Tax Act, 2005 or such longer period as the appellate authority may allow, for the reasons to be recorded in writing, the present petition is disposed off by requiring the petitioner to file appeal within 30 days from today.
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