Law: Sales Tax Act, 1990

Section: 21(1),21(2),21(4)

(a) Sales Tax Act (VII of 1990)----S.21(2)  Term ‘satisfied’  Scope  When term satisfaction is used for the purpose of judicial determination, it is necessary that nothing more nor less it should be bona fide and not actuated by malice, a fact and not a pretext and the same can be determined from all facts and circumstances of the case. (b) Sales Tax Act (VII of 1990)----S.21(2)  Term ‘committed tax fraud’ Connotation Tax fraud occurs when an individual or business entity willfully and intentionally falsifies information essentially fraud, entails cheating on a tax return or an attempt to avoid paying entire tax obligation. (c) Sales Tax Act (VII of 1990)---S. 21  Deregistration and blacklisting  Change of address  Tax payer was aggrieved of order passed by tax authorities under S. 21(2) of Sales Tax Act, 1990, whereby taxpayer was blacklisted  Validity   Taxpayer sought through a letter restoration of its registration and had also informed to tax authorities for its relocation  Taxpayer also sought verification of its business genuineness  Taxpayer did not falsify any information so also had not committed any tax fraud  No claim of input tax adjustment or refund was sought by taxpayer as it was registered as commercial importer and had discharged its liabilities at import stage  Question of loss to exchequer was incomprehensible   Appellate Tribunal Inland Revenue set aside the order passed by Commissioner Inland Revenue  Appeal was allowed in circumstances. Constitution Petition No.D-8101 of 2017 rel. ORDER: MRS. AMBREEN ASLAM, JUDICIAL MEMBER:---.--- The above captioned appeal has been filed by the appellant/taxpayer against the impugned order No.C.No.01-Blocking/D-Blocking/Zone-I/2019-20 / 92 dated 19-08-2019 passed by Commissioner Inland Revenue, Zone-I, RTO, Hyderabad, on the following grounds: A. That the impugned order is a masterpiece of gross abuse of powers conferred upon the respondent under section 21(2) of the Act, and has been passed in excess of his jurisdiction. B. The said provision may be invoked only in two conditions (i) if the registered person is found to have…

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