Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1161 - HC - VAT and Sales TaxTime limitation for making assessment - service of order - Levy of entry tax - suppressed purchasers of sugar brought side from local area - UP VAT Act - Held that:- There is no explanation in the counter affidavit as to why the modes of service of the orders as prescribed under Rule 72 of the U.P. VAT Rules was not observed for serving of the order by the Department. There being no explanation in the counter affidavit for nonobserving any of the modes of service of order as prescribed under Rules and the Circulars the irresistible conclusion is that the order was antedated - the impugned orders for Assessment Year 2013-14 U.P. and Assessment Year 2013-14 Entry Tax passed by the Deputy Commissioner, Commercial Tax, Sector-8, Meerut (respondent no. 1) both dated 28.10.2016 and served on 13.9.2017 is quashed as being beyond the prescribed period of limitation provided under Section 29 sub-section 6 of the U.P. Value Added Tax Act - petition allowed.
|