https://www.taxtmi.com/caselaws?id=430572 The Madras HC considered whether an importer could be assessed to entry tax without filing the statutory return and whether the writ court should insist on an alternative remedy. The court declined to relegate the appellant to the alternative remedy, noting the long pendency of the writ appeal and proceeding to decide the matter on merits. It held that the entry tax scheme contained no express provision authorising assessment or demand where no return had been filed under Section 7, and Section 8 operated only on the basis of a furnished return. In the absence of an express assessment mechanism, the demand was impermissible and was set aside. en-us Tue, 12 Apr 2022 00:00:00 +0530 Tue, 22 Nov 2022 20:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430572 The Madras HC considered whether an importer could be assessed to entry tax without filing the statutory return and whether the writ court should insist on an alternative remedy. The court declined to relegate the appellant to the alternative remedy, noting the long pendency of the writ appeal and proceeding to decide the matter on merits. It held that the entry tax scheme contained no express provision authorising assessment or demand where no return had been filed under Section 7, and Section 8 operated only on the basis of a furnished return. In the absence of an express assessment mechanism, the demand was impermissible and was set aside. Case-Laws VAT and Sales Tax Tue, 12 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430572