Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2022 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 1115 - HC - VAT and Sales TaxService of notice beyond time limitation - whether the order in Annexure E is vitiated for any commission or omission by the Deputy Commissioner in making the order dated 30.09.2016 in Annexure E? - suo motu revision under Section 35 is properly exercised and decided by the Deputy Commissioner or not - HELD THAT:- The argument on service of notice and that the revision is beyond the period of limitation prima facie appears to be both unavailable to the dealer and untenable in view of the earlier round of litigation. The Deputy Commissioner was directed by the Supreme Court to give one more opportunity to the dealer and finalize the assessment. The Deputy Commissioner accorded opportunity, and from the order in Annexure E, it is equally evident that the dealer filed a reply. The reply is considered by the Deputy Commissioner, resulting in order in Annexure E. What is under challenge before the Tribunal or what is the consideration is the order in Annexure E. Whether the exercise of suo motu revision by the Deputy Commissioner is correct and whether the order made thereon is sustainable? - HELD THAT:- The Tribunal has given a finding that when fresh assessment proceedings are initiated, the appellant would get a reasonable opportunity of being heard. The appellant would be at liberty to file all objections before the assessing authority and establish the appellant's case that the penalty proceedings cannot be relied upon. In the above circumstances, we find no reason to interfere with the order of the Deputy Commissioner under Section 35 - The dealer did not demonstrate an infirmity in the above-said finding. Revision dismissed.
|