Law: Sales Tax Act, 1990

Section: 2(37),3,6,7,8,8A,11(2),11(3),11(5),23,26 ,33,34,34(1),33(11)(a)(c),73

Law: Sales Tax Act, 1990

Section: 2(37),3,6,7,8,8A,11(2),11(3),11(5),23,26 ,33,34,34(1),33(11)(a)(c),73

(a) Sales Tax Act (VII of 1990)-------Ss. 11(2), 11(3), 2(37), 3, 6, 7, 8, 8A, 23, 26, 33, 34 & 73---S.R.O. No.283(I)/2011 dated 1-4-2011---S.R.O. No.1012(I)/2011 dated 4-11-2011---S. R. O. No. 1058(I)/2011 dated 23-11-2011---S. R. O. No. 1125(I)/2011 dated 31-12-2011---Assessment of tax---Commercial importer and wholeseller---Discrepancies reported through CREST---Combined show-cause notice under Ss.11(2) & 11(3) of the Sales Tax Act, 1990 for recovery of tax---Validity---Both the provisions i.e. Ss.11(2) & 11(3) of the Sales Tax Act, 1990 were distinct in nature---Section 11(2) of the Sales Tax Act, 1990 would only apply where person had not paid the tax due on supplies made by him and S.11(3) of the Sales Tax Act, 1990 only be invoked on a registered person in case of his "collusion" with the tax officials or due to a "deliberate act"---Show-Cause Notice was completely silent in regards to "collusion" or "deliberate act" on the part of taxpayer---Very basis for acquiring the jurisdiction by issuing a combined notice under two different sections was fatal---Combined notice issued under Ss.11(2) & 11(3) of the Sales Tax Act, 1990 was liable to be declared null and void---Provision of Ss.11(2) & 11(3) of the Sales Tax Act, 1990 were even otherwise different and independent in their application and intention of legislature in this regard could also be verified from the fact that after filing a monthly sales tax return claimed input tax credit or refund which was not admissible under S.11(2) of the Sales Tax Act, 1990 the Inland Revenue Officer shall issue the Show-Cause Notice whereas in S.11(3) of the Sales Tax Act, 1990 revealed that no specific charge "collusion or deliberate act" was levelled in the subject Show-Cause Notice---In absence of any detail or proper allegation regarding "collusion or deliberate act"; it could not be said that the notice had been issued under S.11(3) of the Sales Tax Act, 1990---Whole procedure regarding application of both provisions was provided separately and independently by the legislature---Simultaneous application of Ss.11(2) 11(3) of the Sales Tax Act, 1990 was liable to be declared illegal and void ab…

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