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2021 (3) TMI 971 - HC - VAT and Sales TaxRevision of assessment - allegation against the appellant was that they had transported kerosene from Mangalore to Namakkal with bogus records, prepared false documents and corrected certain entries in the triplicate - TNGST Act - HELD THAT:- Though the petitioner was able to show before the Tribunal that the very basis of initiating action against them had been found to be not sustainable by the Deputy Commissioner of Commercial Taxes, Salem in the order dated 13.9.2002 and that the revised assessment was not sustainable, unfortunately, the Tribunal went by the proposal given by the Enforcement Wing Officials and dismissed the appeal. The problem has arisen on account of the fact that there were two proceedings, which were conducted parallelly. One with regard to detention of goods, levy of compounding fee and collection of advance tax against which, the petitioner had a revisional remedy. The proposal given by the Enforcement Wing Officials was also the basis for revising the assessment by issuing the revision notice dated 15.3.2000, which culminated against the petitioner by an order passed by the Appellate Assistant Commissioner dated 21.11.2000. Therefore, the petitioner has to necessarily challenge the said order before the Tribunal. The allegation of evasion of tax made against the petitioner stood effaced on and after the order was passed by the Deputy Commissioner of Commercial Taxes, Salem Division, Salem in R.P.No. 22/99 dated 13.9.2002. However, the Tribunal erroneously confirmed the proposal and declined to interfere with the order of assessment - There is absolutely no basis for the Tribunal to come to the conclusion that the assessment should be revised, as the entire pre-revsion itself was founded on the basis of the allegations made by the Enforcement Wing Officials, which allegations were found to be not tenable by the Revisional Authority. The impugned order passed by the first respondent Tribunal is set aside and there will be a direction to the appropriate Authority to refund the excess tax collected from the petitioner within a period of four months from the date of receipt of a copy of this order - Petition allowed.
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