9911796707
TMI Blog2014 (1) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been granted an opportunity of putting forth its case before the department. It was therefore stated that the petitioner may be granted an opportunity to put forth its case before the 2nd respondent before any precipitative action is taken in the matter - petitioner is at liberty to file its objections to the impugned notice dated 6.12.2013 within 15 days from today. If objections are filed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otel business, more specifically, preparation and sales of foodstuff through its various outlets. The petitioner had opted for payment of tax under the Scheme of Composition provided under Section 15 of the Act and had accordingly made an application in Form VAT 1 before the first respondent. A certificate was issued in Form VAT 8, certifying that the petitioner was permitted to pay tax by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment was that the petitioner was liable to pay tax at the rate of 14.5% in respect of sale from October 2012 and not at the rate of 4% as prescribed under the Composition scheme. 3. The petitioner made representations with regard to the stand taken by the department and also sought for personal hearing in the matter. However, based on the Circular dated 5.10.2013 (Circular No.ADCOM (I C)/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner has not been granted an opportunity of putting forth its case before the department. It was therefore stated that the petitioner may be granted an opportunity to put forth its case before the 2nd respondent before any precipitative action is taken in the matter. 7. In the aforesaid context of the case, the petitioner is at liberty to file its objections to the impugned notice dated 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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