Law: Sales Tax Act, 1990

Section: 2(37),3(3)(a),11(1),11(3),14,21(2),23,33 ,33(13),34,36,46

(a) Sales Tax Act (VII of 1990)------.----- ------.-------Ss. 11(3), 33, 34, 36 & 46------.-----Assessment of tax------.-----Recovery of tax not levied or short levied or erroneously refunded------.-----Issuance of show-cause notice------.-----Appellant/registered person, was registered as a manufacturer of plastic products making taxable supplies------.-----Sales tax paid on its input goods was adjusted and credited under law------.-----Appellant claimed/adjusted false input tax during the period from July 2008 to March 2012------.-----Show-cause notice was issued as to why inadmissible input tax may not be rejected and declared output tax may not be recovered from appellant under S.11(3) of the Sales Tax Act, 1990, along with default surcharge and penalty under Ss.33 & 34 of the Sales Tax Act, 1990------.-----Appellant was proceeded in absentia without providing him any opportunity of hearing, and case was decided at his back------.-----Said order of adjudicating Authority had been upheld by Appellate Authority below------.-----Validity------.-----Impugned show-cause notice and consequent adjudication order pertaining to the period from July 2008 to March 2012 for recovery of sales tax purportedly adjusted illegally, issued under S.11(3) of the Sales Tax Act, 1990 were illegal and without jurisdiction; because at that juncture of time, in case of any inadmissible and illegal input tax adjustment, the provisions of S.36 of the Sales Tax Act, 1990, were applicable for its recovery and by virtue of Finance Act, 2012 provisions of S.36 of the Act, were deleted and new S.11(3) was inserted to the Sales Tax Act, 1990, in such case, where any recovery of inadmissible and illegal adjustment was requisitioned------.-----Deletion of S.36 and insertion of S.11(3) of Sales Tax Act, 1990, had no retrospective application and was without any saving clause for protection of recovery cases under S.36, for the period prior to that insertion------.-----Whole exercise carried out under S.11(3) of the Sales Tax Act, 1990 was illegal, unlawful and without jurisdiction------.-----Provisions of S.11(3) of the Act, were not deemed to be curative, remedial and beneficial in…

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