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For one tax period and for one dispute, there can only be a single order: High Court

Multiple notices and orders passed by revenue for overlapping period are quashed by High Court.

Facts

It has been submitted that the following three different notices u/s 74 of UPGST Act have been issued to the petitioner for overlapping period. Arising therefrom, three adjudication orders (all dated 09.06.2021), came into existence, that have been challenged in the present petition on account of the fact that for one tax period and for one dispute, there can only be a single adjudication order.

 Notice issued by Period for which notice issued 
Notice dt. 22.09.2020 issued by Respondent No. 2 Sep 2017 to Dec 2017
Notice dt. 22.12.2020 issued by Respondent No. 2 July 2017 to Mar 2018
Notice dt. 09.04.2021 issued by Respondent No. 3 Nov 2017

Today, on instructions, counsel for revenue submits that on account of the bona fide mistake committed, three orders came into existence, however, it is respondent no.2 who had and continues to have jurisdiction to make proper adjudication.

Undisputedly, three periods for which the orders had been passed are overlapping. Notice dated 22.12.2020 was issued by respondent no.2 for the period July 2017 to March 2018. It covers the entire period and dispute being sought to be adjudicated in the other two notices as well.

In view of the above, present writ petition is disposed of with the following terms:

(i) the orders dated 9.6.2021 passed by respondent no.2 for the period September 2017 to December 2017 and the order dated 9.6.2021 passed by respondent no.3 for the period November 2017 are quashed.

(ii) So far as the order dated 9.6.2021 passed by respondent no. 2 for the period July 2017 to March 2018 is concerned, the same arises from the proceedings initiated by notice dated 22.12.2020. That order dated 9.6.2021 is set aside and the matter remitted to respondent no.2 to pass a fresh adjudication order after affording the petitioner reasonable opportunity of being heard. However, it is provided that the petitioner shall file his reply to the notice dated 22.12.2020 within a period of one month from today, not later than 31 August 2021. Further proceedings may be conducted and concluded strictly in accordance with law.


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Author:

TaxReply


Aug 10, 2021

Comments


Thanks g v khare cell no 09892291545 - gajanan khare ADVOCATE. . Thanking you, Adv. Gajanan V. Khare gajanan_khare@yahoo.com (Past Associate Editor Sales Tax Review Magazine) SHRI. BHASKAR BALLAL KHARE ( PLEADERS AND ATTORNEYS ESTD. 1872) (GREAT GRANDSON OF 108 JAGATGURU SHREE SHANKARACHARYA OF DWARKAPEETH AND GOVERDHANPEETH WHO WAS ALSO 1ST CA OF INDIA AND ALSO GREAT GRANDSON OF DR. N. B. KHARE Prime Minister of the former Alwar State, 19th April, 1947 to February, 1948, prime minister in the first elected government of the Central Provinces and Berar in August 1937- July 1938) SHRI. VINAYAK TRIAMBAK KHARE ( CHARTERED ACCOUNTANTS) SHRI. MAHESHWAR TRIAMBAK KHARE ( CHARTERED ACCOUNTANTS) OFFICE : SHRI SURIYAKANT NARYAN KHARE CHARTERED ACCOUNTANTS) KHARE LAW ASSOCIATES ( SINCE 1872) 135, MAHARAJA BUILDING, FLAT NO.18, 4th FLOOR, J.S.S.ROAD, GIRGAUM, MUMBAI- 400 004. gajanan_khare@hotmail.com TEL: 23850642 23853027 VISHWANATH V. KHARE. (EX-PRESIDENT OF SALES TAX PRACTITIONERS' ASSOCIATION OF MAHARASHTRA) (V.V.KHARE & ASOCIATES) (TAX & LEGAL ADVISORS) AMEYA G. KHARE.(B.COM,LL.B) ADVOCATE
By: Gajanan Khare Adv | Dt: Aug 11, 2021


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