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2017 (9) TMI 1735 - MADHYA PRADESH HIGH COURTAppealable Order - Section 46 of the Act 2002 and Entry Tax Act of 1976 - the petitioner has circumvented the statutory stipulation contained under section 46 of the Act of 2002 read with Section 13 of 1976 Act, on the contention that the impugned order is contrary to the provisions of section 20-A (1-B) of the Act of 2002 read with section 13 of 1976 Act and barred by time as fixed under sub-section (7) of section 20 of 2002 Act - grant of Input tax Rebate - pre-deposit - violation of Section 20A (1B) of 2002 Act - Deemed Assessment. Held that:- In the present case, evidently the petitioner availed the benefit under Deemed Assessment Scheme for the Assessment period 2014-15 which was accepted with carried forward Input-tax rebate ₹ 1346886/- for the year 2015-16, by order dated 27/07/2016, brought on record as Annexure P/2 - the rebate of Input Tax under sub-section (1) of Section 14 subject to sub-section (5) thereof, is allowed on being claimed in the circumstances which find mention in clauses (a) and (b) of sub-section (1) of Section 14. We are not commended at any provision which stipulates that with the acceptance of the application under Deemed Assessment Scheme, the registered dealer is exonerated from all other provisions contained under Section 20 of 2002 Act. The Legal fiction attached to assessment under the Scheme that it is treated as assessment under sub-section (1) of Section 20, cannot be extended beyond the purpose for which it is created or beyond the language of Section by which it is created - the applicability of the provision of Section 20 of 2002 Act is thus not waived. It was within the competence of the Competent Authority to have exercised its jurisdiction under Section 20(5) of the Act of 2002. And since the order has been passed within the extended time period, we perceive no jurisdictional error as would give right to the petitioner to invoke extraordinary jurisdiction under Article 226 of the Constitution of India. The petitioner is relegated to avail the remedy of appeal under section 46 of 2002 Act read with 13 of 1976 Act - Petition disposed off.
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