Case Laws / Head Notes / Paras
Assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Show cause notice issued on allegations of failure to impose or collect sales tax---Scope and applicability of S.11, Sales Tax Act, 1990---‘Redundancy’, principle of---Applicability---Whether---S.11(1) of the Act was attracted when a person, who was required to file a tax return, had failed to file the same for a tax period by the due date, or paid an amount, which because of some miscalculation, was less than the amount of tax actually paid, and the provision related to a situation which did not involve dispute regarding the actual amount payable as tax by the registered person---Section 11(2) of the Act envisaged a situation when a person had not paid the tax due on supplies made by him or had made...
Case Law Access
You are viewing a limited preview. Log in to read the complete case details and download copies.
