2025 (5) TMI 1815

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.... Commercial Tax Tribunal Bench II, Ghaziabad in Second Appeal No. 02 of 2023 (A.Y. 2003-04). 3. The instant revision was admitted vide order dated 13.4.2023 on the following substantial question of law:- "Whether on the facts and circumstances of the case, the Tribunal was correct to hold that the Assessment Order dated 31.12.2013 for A.Y. 2003-04 passed under section 9 (4) of UP Tax on Entry of Goods Into Local Areas Act, 2007, framed by the Deputy Commissioner, Sector 18, Commercial Tax, Ghaziabad, is not time barred. ?" 4. Learned counsel for the applicant-revisionist submits that the revisionist was carrying out the business of purchase and sale of coal, charcoal etc. and did not admit any tax liability under the Entry Ta....

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....assed by the Deputy Commissioner, Commercial Tax, Sector 18, Ghaziabad. The authorities below have wrongly treated the service upon the Deputy Commissioner, Commercial Tax, Sector 18, Ghaziabad on 7.11.2013 and from that date the limitation has been counted. 7. Learned Senior Counsel appearing for the revisionist further submits that on the date of passing of the order in the writ petition i.e. 28.3.2012, the limitation starts. He further submits that even assuming without admitting that the date of limitation must be counted from the date when the letter dated 13.2.2013 was sent along with the certified copy of the order passed by this Court and the same was received, the assessment order ought to have been passed within six months from....

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....nterim order was granted in favour of the revisionist/ petitioner therein. The said writ petition was dismissed vide order dated 28.3.2012 to which the respondent authority has applied for certified copy of the order on 31.5.2012 and delivery of the same was taken on 26.7.2012 though the same was ready on 12.6.2012. Thereafter, after a long gap, the same was sent vide letter dated 13.2.2013 by the office of Commercial Tax, High Court Works to the Deputy Commissioner, Commercial Tax, Sector 18, Ghaziabad. Once the letter was received at Ghaziabad, the order ought to have been passed accordingly, within six months from its receipt. The record shows that originally the assessing authority of the revisionist was Deputy Commissioner, Assessment,....