2014 PTD 1293

Case Laws / Head Notes / Paras

--Recovery of tax not levied or short-levied or erroneously refunded---Non-specification of subsection of S.36 of the Show-cause notice---Effect---Registered person contended that Show-Cause Notice was defective as it did not specify the Subsection of S.36 of the Sales Tax Act, 1990 as different time limits were prescribed under Ss. 36(1) & 36(2) of the Sales Tax Act, 1990, therefore mentioning of Subsection was mandatory; that if Show-Cause Notice was issued under S.36(1) of the Sales Tax Act, 1990, then burden was on the Revenue to establish “collusion” or “deliberate act” on part of the registered person; and Deputy Commissioner never even used the expression “collusion” or “deliberate act” in Show-Cause Notice lest to support it with reasons or evidence; that if Show-Cause Notice w...