Law: Sales Tax Act, 1990

Section: 8B,11(2),21,25,33,34

Law: Sales Tax Rules, 2006

Section: R.12

(a) Sales Tax Act (VII of 1990)- -Ss. 11(2), 21, 25, 33 & 34-Sales Tax Rules, 2006, R. 12- Assessment-Adjustment of inadmissible input tax-Certain discrepancies having been pointed out during audit of appellant's sales tax record, show-cause notice was issued to the appellant along with default surcharge and penalty-Adjudicating Officer vide order-in- original adjudged amount of Rs.2,814,747 against the appellant-Said order-in-original, was upheld by the Commissioner (Appeals)- Validity-Audit Staff had issued letters to the appellant for production of sales tax record for audit for the period in question and said letters were duly responded by the appellant and requisite records and information for said periods were provided by-Counsel for appellant had contended that (alleged) supplier was a suspended unit and no blacklisting order was passed within 90 days of basic hearing; Held, that suspension order of the unit in question therefore had become void ab initio and recovery of sales tax against his invoices had become illegal and unlawful; that department, without examining the record, had audited and made a number of audit observations creating liabilities; that penalty imposed against said charge was illegal, unlawful and highly unjustified-Order for suspension of registration being an interim order was required to be converted into final order effecting the blacklisting, which, if dot visualized within a period of ninety days of basic proceedings, would become void ab intio and ultra vires of law-Recovery of sales tax on the strength of invoices of the appellant had become unlawful and all subsequent proceedings carried out on it were also illegal-Impugned show-cause notice as well as consequent orders of both the authorities below were declared to be illegal, ab initio void and were set aside. (b) Administration of justice- -If the doing of a thing was made lawful in a particular manner, doing of that thing in conflict with the manner prescribed, would be illegal and unlawful. (c) Sales Tax Act (VII of 1990)- -S. 8-B-Sales Tax Rules, 2006, R.34-Notification No. SRO 555(I)/2006, dated 15-6-2006-Adjustment and reclaim of input tax- Charge of violation of…

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