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2022 (12) TMI 966 - ALLAHABAD HIGH COURTComposition/compounding U/s 6 and 6A of VAT Act - when the matter is pending then assessment order U/s 28(2) of the VAT Act can be passed? - HELD THAT:- Having heard learned counsel for the parties and having perused the record what clearly emerges is that an S.I.B. inquiry had been carried on 11.02.2016 on the premises of the revisionist. The revisionist got itself registered as a dealer in March 2016. On the basis of the S.I.B. inquiry the tax of Rs 2.94 lakhs had been imposed which after a series of appeals etc has been reduced to Rs 1.84 lakhs. Admittedly the Government Order dated 18.02.2016 had been issued with respect to such persons like the revisionist. Admittedly the revisionist applied in pursuance to the said Government Order on 07.04.2016 but no order was passed by the competent authority on the said application and the said application remained pending and in the meanwhile the impugned orders have been passed. The Government Order dated 18.02.2016 itself provides that even if application is filed beyond a period of 45 days the competent authority namely the Commissioner could still accept the said application on payment of interest. Admittedly no order has been passed by the competent authority / Commissioner on the application of the revisionist and at the same time the authorities have proceeded to impose tax on the revisionist. Considering that there has been inaction on the part of the authorities concerned in not acting in pursuance to the Government order dated 18.02.2016 and there being no denial that the revisionist did not apply in pursuance to the said Government Order, consequently the revision is allowed and the order impugned dated 18.06.2022 passed by the learned Commercial Tax Tribunal Bench III, Lucknow a copy of which is annexure 1 to the petition, is set aside - the matter is remanded to the respondent no. 1 to consider the appeal afresh keeping in view the observations, the Government Order dated 18.02.2016 and the application of the revisionist submitted in pursuance thereof.
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