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        VAT and Sales Tax

        2021 (3) TMI 1311 - HC - VAT and Sales Tax

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        Court directs respondent to provide assessment orders for specific years to petitioner, emphasizes clarity and timeliness. The court directed the respondent to provide assessment orders for the years 2015-2016 and 2016-2017 to the petitioner, emphasizing the importance of ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Court directs respondent to provide assessment orders for specific years to petitioner, emphasizes clarity and timeliness.

                              The court directed the respondent to provide assessment orders for the years 2015-2016 and 2016-2017 to the petitioner, emphasizing the importance of clarity and timely provision of such documents. The issue of limitation was left open for future consideration. The petitioner's challenge to the notice demanding tax for assessment years 2013-2014 to 2016-2017 was addressed, with the court requesting the petitioner to produce the interim stay order obtained for the demands. No costs were awarded, and the petition was disposed of.




                              Issues:
                              1. Challenge to notice demanding tax for assessment years 2013-2014 to 2016-2017.
                              2. Requirement to produce interim order of stay.
                              3. Lack of interim stay for assessment year 2013-2014.
                              4. Non-receipt of assessment orders for 2015-2016 and 2016-2017.
                              5. Direction to respondent to provide assessment orders.
                              6. Issue of limitation left open.

                              Analysis:
                              The judgment addressed a writ petition where the petitioner, an assessee registered with the respondent, challenged a notice demanding tax for the assessment years 2013-2014 to 2016-2017. The petitioner was called upon to produce the interim order of stay obtained for the demands. The petitioner claimed to have successfully challenged the assessment for 2013-2014 in a previous writ petition but had not obtained an interim stay. The respondent was directed to provide copies of assessment orders for the years 2015-2016 and 2016-2017, acknowledging that the issue of limitation was not decided as the petitioner may or may not have received the orders. The judgment emphasized the importance of clarity on assessment orders and the need for the respondent to provide certified copies within two weeks, with a request not to rush the matter for four weeks. No costs were awarded, and the petition was disposed of, leaving the issue of limitation open for future consideration.
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                              ActsIncome Tax
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