Law: Sales Tax Act, 1990

Section: 11,11A,25,48

Law: Sales Tax Act, 1990

Section: 11,11A,25,48

Sales Tax Act, 1990 (VII of I 990) - Sections 11, 11A, 25, 48 - Assessment of tax and recovery of tax not levied or short levied or erroneously refunded - Amount of tax fully paid by appellant as indicated in its monthly returns - Show Cause notice issued by Department it/s A for recovery of short paid amount of tax on the ground that amount of Sales Tax to be charged by appellant from its consumers under Sales tax Special Procedure Rules, 2007 has been incorrectly reflected in Sales Tax returns - It is contended by Deptt. that Sales Tax reflected in electricity bills issued by appellant to its consumers constitute output tax of steel sector units and is not subject to input tax adjustment by appellant under above Rules, therefore, as a result of said deductions, appellant has made short payment of tax, liable to be recovered from it - Validity - Scope and interpretation of section 11A - Whether section II provides for assessment of tax where taxpayer fails to file return, or pays amount which is less than amount of tax due or has made short payment or has claimed input tax credit or refund which is not admissible - Held yes - Whether section 11A proceeds on assumption that self assessed tax due indicated in Sales Tax return by taxpayer is correct and final, therefore, in case of failure to pay or make short payment of same, recovery of differential amount is initiated without further ado and requirement of due process through issuance of show cause notice is dispensed with - Held yes (3) Whether once self-assessed tax due is considered to be correct and final u/s 11A of Act, natural corollary is that all information in return including annexures which lead to self-assessed amount of tax due, is also correct and final - Held yes (4) Whether though tax payer is under legal obligation to file return and correct return, any alleged violation of same can only be resolved through adjudicatory process provided u/s 11 of the Act subject to selection of case of taxpayer under the Act and not through mechanism of section 11A which is purely recovery provision - Held yes (5) Whether only in case of failure to deposit indicated amount of tax due or in case of short…

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