9911796707
TMI Blog2010 (10) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the nature thereof striking down both the impugned orders dated June 3, 2010, annexure P4 and annexure P5, two consequential writs of demands both dated September 1, 2010, annexure P15 and annexure P16, two recovery certificates dated September 1, 2010, annexure P17 and annexure P18, as also both the impugned orders dated August 30, 2010, annexure P14 and annexure P15, as illegal, arbitrary, unwarranted and without jurisdiction. (ii) Issue any other writ, order or direction, which this honourable court may deem fit and proper in the circumstances of the case. (iii) Exemplary costs of the present petition be also awarded against the respondents. It is submitted by Mr. Sachdeva, learned counsel for the petitioner, that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period or periods, has failed to get himself registered, the Commissioner may for reasons to be recorded in writing, assess to the best of his judgment the amount of net tax due for such tax period or tax periods and all subsequent tax periods. (2) Where the Commissioner has made an assessment under this section, the Commissioner shall forthwith serve on that person a notice of assessment of the amount of any additional tax due for that tax period. (3) Where the Commissioner has made an assessment under this section and further tax is assessed as owed, the amount of further tax assessed is due and payable on the same date as the date on which the net tax for the tax period was due. Explanation.-A person may, if he disagrees with the not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t any assessment, decision or order: Provided also that in the case of an objection to an amended assessment, order, or decision, an objection may be made only to the portion amended: Provided also that no objection shall be made to the Commissioner against an order made under section 84 or section 85 of this Act, if the Commissioner has not delegated his power under the said sections to other value added tax authorities. (2) A person who is aggrieved by the failure of the Commissioner to reach a decision or issue any assessment or order, or undertake any other procedure under this Act, within six months after a request in writing was served by the person, may make an objection against such failure. (3) An objection shall be in writing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect to the acceptance (including the remission of any penalty assessed either in whole or in part); or (b) refuse the objection or the remainder of the objection, as the case may be; and in either case, serve on the person objecting, a notice in writing of the decision and the reasons for it, including a statement of the evidence on which it is based: Provided that where the Commissioner within three months of the making of the objection notifies the person in writing, he may continue to consider the objection for a further period of two months: Provided further that the person may, in writing, request the Commissioner to delay considering the objection for a period of up to three months for the proper preparation of its position, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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