AI Drafter 
TaxTMI 
TaxTMI 
2022 (12) TMI 966
X X X X Extracts X X X X
X X X X Extracts X X X X
....s informs that he has received specific instructions dated 13.12.2022 from Additional Commissioner Grade II, Commercial Tax, Lucknow that even subsequent to the S.I.B. raid which have been conducted on the premises of the revisionist he could have filed an application in terms of the Government Order dated 18.02.2016. 3. The aforesaid statement of Shri Vikram Soni, learned Standing Counsel is recorded. 4. With the consent of the learned counsel for the parties, the present petition is being disposed of finally. 5. The instant revision has been filed on various questions of law. However, learned counsel for the revisionist states that only the first question of law would be relevant for deciding the controversy involved in the insta....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the Act 2008) and after considering the reply an amount of Rs 2,94,000/- has been imposed as tax by the assessing authority. The first appeal has been rejected and the second appellate authority has reduced the assessed amount to Rs 8 lakhs which has earlier been assessed as Rs 15 lakhs and the tax is now payable at Rs 1,84,000/-. The argument is that under Section 6A(3) of the Act, the revisionist is not required to furnish the returns and is to be assessed under any provisions of the Act 2008 and thus the show cause notice issued under the provisions of Section 28(2) of the Act 2008 was patently without jurisdiction as no such assessment could be carried out under the provisions of the Act. Learned Standing Counsel pray....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ction 6 of the Act, 2008 was itself not complied with as such, there was no question of accepting the amount as deposited by the petitioner on 07.04.2016 and as such, the subsequent orders have correctly been passed in the eyes of law. Sri Vikram Soni, learned Standing counsel, however, prays for and is granted two file a short counter affidavit duly indicating the said facts to which reply, if any, may be filed within next one week. As only a short question of law is involved as such, list this case after three weeks as fresh." Order Dated 02.12.2022 "Heard. The facts of the case have already been set forth in detail in the orders of this Court dated 26.09.2022 and 13.10.2022. The speci....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing proceeded to pass the impugned orders without appreciating the said fact. On the other hand, learned Standing Counsel states that the application filed by the revisionist in pursuance to the aforesaid circulars was filed subsequent to SIB raid which had been conducted on the business premises of the revisionist on 11.02.2016 and as such it is to ascertained as to whether any such application could be filed in pursuance to the aforesaid circulars subsequent to SIB raids. Learned Standing Counsel prays for and is granted a week's time to seek specific instructions in this regard. As only a short question is involved as such list this case in the next week as fresh." 8. From the aforesaid facts as have bee....
X X X X Extracts X X X X
X X X X Extracts X X X X
....that have been indicated in detail in various orders of this Court, it emerges that admittedly the revisionist has applied in pursuance to the said Government Order dated 18.02.2016 which application remained pending despite there being a specific provision in the said Government Order that in case an application has been given after a period of 45 days the amount can be deposited by specific order of the Commissioner on payment of interest. The argument is that once the application was pending and the same not having been rejected it was the duty of the Commissioner or the competent officer to have specifically informed the revisionist that the amount could still be paid subject on payment of interest and there would not be any occasion fo....