Law: Sales Tax Act, 1990

Section: 25,36,46

(a) Sales Tax Act (VII of 1990)---Ss. 25, 36 & 46---Sales Tax Refund Rules, 2002, R.13---Recovery of tax not levied or short-levied or erroneously refunded---Audit of record---Appeal to Appellate Tribunal--- Authority vide notification S.R.O. 471(I)/2007 dated 9-6-2007 appointed officers of the Directorate General of Intelligence and Investigation to conduct audit of record of appellant and cases falling under S.36 of the Sales Tax Act, 1990 were not included in the said notification---Said officers had no jurisdiction under the notification to conduct audit of record of the appellant---Said officers while conducting audit of the appellant's account had transgressed their jurisdiction in circumstances--Impugned audit report and show-cause notice issued to the appellant on basis of said report and all the subsequent proceedings thereon were illegal and void---None was allowed to act beyond his jurisdiction and all the acts or deeds beyond the scope of jurisdiction were null and void in the eye of law---When basic order was without lawful authority, then the superstructure built on it would have to fall on the ground automatically---Appellant had neither been served with a notice for production of record under R.25 of the Sales Tax Act, 1990 for the purpose of audit nor any audit observation to that effect was issued under S.25(3) of the Act nor it had ever been confronted with any audit report---Appellant could not be burdened with liability merely on the basis of an audit report with which appellant had not been confronted--In the present case, audit scrutiny being based on documents resumed by officers of Directorate of Intelligence and Investigation from the Sales Tax Department, audit being Post Refund Audit, would not fall under ambit of S.25 of Sales Tax Act, 1990---Post refund audit scrutiny could only be conducted under R.13 of Sales Tax Refund Rules, 2002--As post refund audit scrutiny was sole domain of Refund Division working under administrative control of Sales Tax Collectorate, all the proceedings initiated by the officers of Directorate of Intelligence and Investigation, were nullity in the eye of law. GST 2006 CL 63; 2008 PTD 1032; 2009 PTD…

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