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---Evasion of Sales Tax---Issuance of show-cause notice---Imposition of penalty---Contention of the applicant was that impugned order-in-original, was passed by Adjudicating Authority after about eight months of issuance of show-cause notice, whereas under Ss.11(4) & 36(3) of Sales Tax Act, 1990, Authority was bound to pass order-in-original within forty five days of the issuance of show-cause notice; that if due to any reason, Authority had failed to pass the order within forty-five days then it was legally bound to obtain extension for further period, which would not in any case exceed ninety days; that such extension must be in writing and the reasons for delay must be incorporated in it that order-in-original in the case was passed beyond the prescribed time limit of forty-five day...
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