Search Results Page

Search Results

1 - 2 of 2 (0.31 seconds)
Documents citing M/S.Sri Laxmi Exports vs The Assistant Commissioner (Ct) on 24 July, 2019

… vs The Assistant Commissioner (St) on 21 June, 2021

In similar circumstances, I have taken a view in the case of M/s.Sri Laxmi Exports vs. The Assistant Commissioner (CT) in W.P. Nos.9674 to 9679 of 2014, drawing support from an earlier decision of this Court in the case of Sara Leathers vs. the Commercial Tax Officer, Tambaram I Assessment Circle, Chennai (30 VST 581) that the period of 180 days mentioned in Section 18 of the Act, is only suggestive and not mandatory. In light of the admitted position that the details of zero-rated sales are clearly on record, the mere fact that the petitioner has not filed Form W electronically within 180 days cannot stand in the way of grant of the relief sought for, the petitioner being entitled to the same, in substantive terms. Hence, this ground is allowed.
Madras High Court Cites 4 - Cited by 0 - A Sumanth - Full Document
1