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2018 (11) TMI 1912 - HC - VAT and Sales TaxLack of jurisdiction of the Assessing Officer in exceeding the remand - adjudication of the case further - service of notice on the Special Commissioner on 03.08.2018 - OHA could have validly decided the appeal on or before 18.08.2018 - HELD THAT:- This Court is of the opinion that the reasons adduced by the Special Commissioner in the circumstances of the case are persuasive and reasonable given that at the stage when the OHA received the notice, he does not appear to have been delegated with the powers under Section 68 of the DVAT Act. However, on the merits of the impugned order, the court is of the opinion that the Special Commissioner has not applied her mind to the limited scope of the remand which the first OHA order had required. The Special Commissioner is directed to decide the issue as expeditiously as possible having regard to the scope of the remand, made by the order of 13.11.2013, by the Special Commissioner while deciding the objection in the first instance against the first assessment order. Petition allowed in part.
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