Case Laws / Head Notes / Paras
Payment of sales tax liability---Default Surcharge---Recovery of default surcharge---Show cause notice and adjudication process to be followed for such recovery---Abdication of statutory duty by Department---Scope---Petitioners impugned notices for payment of sales tax default surcharge issued by Gas Utility Company on behalf of Department---Question before High Court was whether Gas Utility Company could be delegated right and responsibility to adjudicate, impose and recover default surcharge from its subscribers under S.34 of Sales Tax Act, 1990---Held, that while Department did initiate proceedings against Gas Utility Company for recovery of such default surcharge however, no proceedings were initiated against its subscribers / petitioners---Issuance of impugned notices by company, prim...
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