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2010 (3) TMI 1029 - ALLAHABAD HIGH COURTWhether no proceeding under section 21 of the Act can be initiated against assessee on the ground that the petitioner is liable to pay entry tax on the value after adding the freight? Held that:- We are of the view that while granting the approval, the Additional Commissioner, Grade I, Kanpur Zone I, Kanpur, has not applied its mind to the reply given by the petitioner. The order is mechanical and therefore, vitiated and is liable to be set aside. We are also of the view that the Deputy Commissioner, Commercial Tax, Sector 10, Kanpur, has issued the notice under section 21 of the Act on March 2, 2010 prior to the date of the grant of approval, which is patently illegal and without jurisdiction and, therefore, the said notice is also liable to be set aside. W.P. allowed.
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