Law: Sales Tax Act, 1990

Section: 2(37),6,7,8,8(1)(d),11(2),11(4),21(3),22 ,25,25(2),26,33(13),34,38,40B,45A,57,73

Law: General Clauses Act, 1897

Section: 24A

SALES TAX ACT, 1990 (VII OF 1990) Sections: 2(37), 6, 7, 8, 11(2), 11(4), 21(3), 22, 25, 25(2), 26, 34, 38, 40B, 45A, 57 73 - General Clauses Act, 1897, Section: 24A - Assessment of tax and recovery of tax not levied or short levied or erroneously refunded - Determination of tax liability - Time and manner of payment - Return - Rectification of mistake - Access to record, documents etc:- Authorised officer to have access to premises, stocks, accounts and records - Tax credit not allowed - Certain transactions not admissible - De-registration, black-listing and suspension of registration - Posting of sales tax officer - Offences and penalties - Default surcharge - Selection of case for audit - Posting of team of officers at the premises of the appellant to monitor production - Suppression of sales tax on manufacturing and sales of automotive batteries - Initiation of audit proceedings by the DCIR - Passing of Order-in-Original - Creation of demand - Imposition of default surcharge and penalty - Confirmation of order passed by DCIR in appeal by the CIR(A) - Validity - Show Cause Notice u/s 11(4), dated 13-11-2017 - Proceedings u/s 38 40B - Letter/notice dated 19-01-2018 - Estimation of production capacity - Estimation of consumption of Polypropylene and value of each battery - Estimation of sales and tax liability - Charge of tax fraud and levy of 100% penalty - Default surcharge - Scope - FACTS Succinctly stated, brief facts of the case as gathered from the record are that the taxpayer/appellant is a private limited company engaged in manufacturing of automotive batteries under the brand name of Phoenix and is duly registered under the Sales Tax Act, 1990 (hereinafter the Act) vide Registration number 1700367002518 as manufacturer and importer. For the tax period JULY 2015 to JUNE 2016 the case of the appellant was selected for audit under section 25 of the Act by the Commissioner Inland Revenue [CIR] and after conducting audit proceedings the appellant was issued a show cause notice [SCN] under section 11(2) of the Act dated 23.09.2016 pointing out various defects, discrepancies and irregularities etc. The said show cause notice was responded by the…

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