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PIYUSH AGRAWAL
R. M. G. Fabricators Kanpur – Appellant
Versus
Commissioner of Commercial Tax U. P. – Respondent
JUDGMENT :
1. Heard Shri Vishnu Kesarwani, learned counsel for the revisionist and Shri A.C. Tripathi, learned Standing Counsel for the opposite party.
2. The present revision has been filed against the judgement & order dated 17.11.2016 passed by the Commercial Tax Tribunal, Bench - 2, Kanpur in Second Appeal No. 136 of 2016 for the assessment year 2009-10 arising out of the proceedings initiated under section 56(1) of the U.P. VAT Act, in which following questions of law have been framed:-
(iv) Whether section 56(1) of the Act permits the Assessing Officer to refer the case to the Commissioner or Joint Commissioner for assessment/re-assessment?"
3. Learned counsel for the applicant submits that the proceedings initiated under section 56(1) of the VAT Act against the applicant are bad and without authority of law, as the assessing authority has sought permission for reassessment on various grounds under section 56(1) of the VAT Act. On issuance of notice, the dealer has specifically objected for initiation of proceedings unde
Section 56 of the VAT Act would reveal that the section has wide power, but seeking of permission by the assessing authority for making reassessment of the dealer is not conferred under the said prov....
The court established that the authority to review and revise assessment orders under the JVAT Act is limited and must adhere to procedural requirements, particularly regarding the initiation of revi....
Reassessment proceedings under the Uttar Pradesh Value Added Tax Act can only be initiated for turnover escapement, and not for reversing input tax credit, which is treated as an allowance rather tha....
Reopening of assessments under the Chhattisgarh VAT Act requires a formal assessment order; deemed assessments cannot be treated as such for reassessment purposes.
Reassessment void ab initio without sanction from competent authority under S.151(ii) after three-year limit; challenge maintainable in S.263 appeal.
The Joint Commissioner of Commercial Taxes exceeded jurisdiction by failing to act within one year as mandated under the Karnataka Value Added Tax Act, confirming procedural timeliness is essential i....
The revisional powers under the Sales Tax Act are distinct from assessment powers, allowing for the correction of illegalities without infringing on the assessment of escaped turnover.
Reassessment under tax law requires fresh evidence and cannot be initiated solely based on a change of opinion or subsequent legal circular.
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