2019 (7) TMI 1122

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....aval, iI/b. PDS Legal, for the Petitioner. Mr. Vasonpal, Special Counsel, a/w. Shruti D. Vyas, 'B' Panel Counsel, for the Respondent State. P.C:. On 3 May 2019, we passed the following order: "1. The petitioner has challenged an order of assessment passed by the Deputy Commissioner of Sales Tax imposing tax on the petitioner to the tune of Rs. 159/Crores (rounded off). ....

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....ent on these vital aspects of the matter. Before taking final decision, we would like to hear the respondents. Let the respondents file reply before the next date of hearing. 3. S.O to 14th June, 2019. By way of ad-interim relief, it is provided that there should be no recovery pursuant to the impugned order of the assessment." 2. From the above, it is evident that the following three ....

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....residual entry and not under the specific entry under the individual classification. Thus leading to incorrect classification and rate of tax being attracted. 3. We find that the impugned order dated 28 February 2018 passed by the Deputy Commissioner of Sales Tax does not examine much less discuss any of the above or any issues incidental thereto. In the aforesaid circumstances, it is evident t....

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....ing all contentions open on both sides. It is clarified that the scope of adjudication before the Assessing Officer would be limited only on the basis of the record available before him on the issues raised by the Revenue. It is, however, clarified that in case the Revenue seeks to raise new issues, which have not been the subject matter of the proceedings then a notice for the same would be given....