Law:

Section:

Petitioner has impugned reconciliation (show cause) notice dated 09.05.2016 on the ground that it is not covered under section 11(2) of the Sales Tax Act, 1990 ("Act"). It is submitted that subject matter of the notice is that the petitioner allegedly failed to withhold sales taxi on the goods purchased as per input tax claim. It is submitted that under section 11(2) of the Act such an omission is not covered, therefore, impugned notice could not be issued to the petitioner. Section 11(2) of the Act states as follows:- Section 11. Assessment of Tax and recovery of tax not levied or short-levied or erroneously refunded: (2) Where a person has not paid the tax due on supplies made by him or has made short payment or has claimed input tax credit or refund which is not admissible under this Act for reasons other than those specified in sub-section (1), an officer of Inland Revenue shall, after a notice to show cause to such person, make an order for assessment of tax actually payable by that person or determine the amount of tax…

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