Law: Sales Tax Act, 1990

Section: 36,36(3),11(4)

Sales Tax Act (VII of 1990)---Ss. 36(3) & 11(4)---Recovery of tax not levied or short levied or erroneously refunded---Limitation---First Appellate Authority rejected the claim of input tax adjustment and remanded the matter regarding time limitation of order-in-original to the adjudication officer with the direction to communicate the taxpayer evidence regarding extension of time by the Commissioner---Taxpayer contended that order was barred by limitation of time by 120 days as specified under first proviso to S. 11(4) of the Sales Tax Act, 1990; and that admittedly show-cause notice was issued on 3-2-2011 whereas the order was passed on 28-7-2011 which was time barred---Revenue contended that Commissioner vide letter dated 9-6-2011, had specifically extended the time period for passing the adjudication order up to 31-7-2011, the same was within the time limitation as the order was passed on 28-7-2011---Taxpayer contended that limitation expired on 3-6-2011, whereas the extension in time was allowed on 9-6-2011 which was allowed after expiry of limitation and the same had no sanctity in the eye of law---Validity---Order-in-original was time barred as the same was passed beyond the limitation provided under the law---Adjudicating officer was under legal obligation to pass the order within the specified period of 120 days---Show cause notice was issued on 3-2-2011 and the Adjudicating Officer was under legal obligation to pass the order up to 3-6-2011 which he had failed to do as the order was passed on 28-7-2011 which was beyond the time limitation provided under S.36(3) of the Sales Tax Act, 1990---Letter dated 9-6-2011, regarding extension of time for passing the order had no sanctity in the eye of law as the extension was allowed by the Commissioner after lapse of statutory time limitation---Contention of revenue that taxpayer's request for adjournment should be taken into consideration while calculating the time limitation, was without any basis and justification; Assessing Authority on the face of order-in-original had mentioned that no adjournment was sought by the taxpayer---Order passed by the Assessing Officer was not maintainable in the eye of law…

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