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Issues involved: Application for recall of order, entry tax vs. tax liability under U.P. Value Added Tax Act, 2008, delay in filing revision, tax liability for purchasing goods from unregistered dealer.
In the present case, the counsel for the assessee applied for the recall of the order dated 11.12.2013, arguing that the subject matter pertained to entry tax, while the order treated it as related to tax liability under the U.P. Value Added Tax Act, 2008. Consequently, the court decided to recall the order and allowed Correction Application No.373172 of 2013. The revision was found to be filed 10 days beyond the stipulated time, but the delay was justified and hence condoned. The office was instructed to assign a regular number to the revision. Regarding the substantive issue, the revision concerned the assessment year 2010-11, where tax liability was imposed on the assessee for purchasing goods from an unregistered dealer. However, the tribunal, through its order dated 22.3.2013, conclusively determined that the selling dealer was registered at the relevant time, all sales were supported by tax invoices, and payments were made through bank transactions. As a result, since the goods were tax paid, the imposition of entry tax liability on the assessee was deemed unwarranted. Consequently, the revision was found to lack merit and was dismissed.
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