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2015 (8) TMI 857 - HC - VAT and Sales TaxRevisional Orders – barred by limitation – Penalty imposed on assesse under Section 5A(3)(i) of Karnataka Sales Tax Act, 1957 was reversed – Additional Commissioner issued suo moto notice for reversal of orders and thereafter passed reversal order – Whether reversal orders passed were barred by time limitation – Held that:- Section 22(4) imposes limitation of four years for reversing assessment orders – Impugned order which was served on assessee on 21.09.2011 was ante-dated order passed only to circumvent limitation of four years provided under Sub-section(4) of Section 22A of KST Act – Serving copies of order after more than 1½ years of date of order was unjustified – On said ground alone impugned order quashed – Decided in favour of Assesse.
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