2012 PTD 759

Case Laws / Head Notes / Paras

--Determination of tax liability---Recovery of tax not levied or short-levied or erroneously refunded---Appellant/registered person, had filed appeal against order-in-appeal passed by the Collector Customs---Difference in sale of sugar price on the same date was discovered during audit for the relevant period and Sales Tax was demanded for violation of Ss.2, 3, 6, 7, 11 & 26 of the Sales Tax Act, 1990, which was found recoverable under Ss.36(1), 34 & 35 of the Act---Departmental Representative defended the impugned order, but could not produce any justification for empowering the DRRA with the power to audit the registered person---Validity---DRRA, was coram non judice and the show-cause notice as well as order issued thereunder was without necessary legal validity---Orders as well...