Law: Sales Tax Act, 1990

Section: 2(14),21(2),

Law: Sales Tax Rules, 2006

Section: R.12

Sales Tax Act (VII of 1990)--- ----Ss.21(2) & 2(14)---Sales Tax Rules, 2006, R.12---Sales Tax General Order No.3 of 2004 dated 12-6-2004, Cl. 'N'---Sales Tax General Order No.35 of 2012 dated 22-2-2012---De-registration, blacklisting and suspension of registration---Revenue observed that taxpayer had claimed input tax adjustment against the invoices issued by suspended/blacklisted and non-filer units; that no goods were ever physically transferred from the business premises to the supplier's business territory; that taxpayer apparently made a tax fraud; and registration of the taxpayer was suspended; and that Show-Cause Notice was issued; and since no reply was furnished, the taxpayer was declared blacklisted---Registered Person contended that registration was suspended on the basis of presumptions without bringing any material evidence on record; that if the authorities satisfied that fake invoices had been issued, tax had been evaded or tax fraud had been committed, suspension of registration should have been made through a written order; that Commissioner should have issued a Show-Cause Notice within seven days of the issuance of such order; that Show-Cause Notice had been issued after lapse of seven days which was clearly violative of Cl.(37) of the STGO No.35/2012 dated 30-6-2012; and according to Cl.38 of the said Sales Tax General Order, in case the Show-Cause Notice was not issued within (07) days of the order of suspension, the order of suspension shall become void ab initio; that the suspension order as well as the Show-Cause Notice had already been set aside by the Appellate Tribunal; that where the basic order was void ab initio, illegal and without lawful authority, the whole superstructure built thereon would fall on the ground automatically and whatsoever proceedings in its consequences in the shape of any Show-Cause Notice and blacklisting order thereon shall also become void, illegal, unlawful and without jurisdiction; that since Appellate Tribunal had set aside the order of suspension, the Commissioner was not justified to pass the order; that if required, fresh proceedings could be initiated; that since the order was passed in accordance…

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