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2023 (12) TMI 743 - HC - VAT and Sales TaxApplication for condonation of delay dismissed - provisions of Section 12-B of the J K GST Act, 1962 ignored, which provide that the provisions of Sections 5 12 of the Limitation Act, Samvat 1995 shall apply to the appeals, revisions, filed under this Act before Appellate, Reviewing Authorities or the Tribunals - HELD THAT - A conjoint reading of Section 12(D) along with first proviso shows that the maximum time within which reference could be filed by the dealer or the Commissioner should not exceed 90 days (including the grace period of 30 days) from the date of communication of appellate order. Admittedly, the order passed by the appellate authority is 22.02.2022 and indisputably the same was communicated to the Commissioner on 29.02.2022 as per the own admission of petitioners in the writ petition. Therefore, 29.02.2022 is the date which is to be taken for consideration for the purposes of calculation of period of limitation for filing reference. The Commissioner, therefore, was required to file reference within 60 days, i.e., on or before 29.04.2022 or before 29.05.2022 (including the extended/grace period of 30 days subject to sufficient cause). However, no such reference was filed within 90 days; as such it has become barred by Section 12(d) of the J K GST Act. Thus, the order passed by the appellate authority has attained finality because in view of the provisions of Section 12(d) of the J K GST Act, which is a special Act, has excluded the applicability of Section 5 of the Limitation Act. The order of learned Tribunal upheld - petition dismissed.
Issues involved:
The issues involved in this case are the maintainability of a petition against the order passed by the Chairman of the Jammu & Kashmir Sales Tax Tribunal, the applicability of tax on commercial advertisements aired by a radio station under the J&K General Sales Tax Act, 1962, the dismissal of appeals by the Deputy Commissioner, Sales Tax Appeals, and the subsequent acceptance of the appeals by the J&K Sales Tax Tribunal. The main issue addressed in the judgment is the dismissal of a petition for condonation of delay by the Jammu & Kashmir Sales Tax Tribunal. Issue 1: Maintainability of the petition: The petition was directed against the order of the Chairman of the Jammu & Kashmir Sales Tax Tribunal, where the petition for condonation of delay was dismissed as being not maintainable. The petitioners had urged a question of law for reference which was also dismissed. The petitioners argued that the Tribunal ignored the provisions of Section 12-B of the J&K GST Act, 1962, which apply the provisions of the Limitation Act to appeals and revisions filed under the Act. They contended that the delay was sufficiently explained and should have been condoned. Issue 2: Tax on commercial advertisements: The respondent, a radio station engaged in airing commercial advertisements, was issued notices by the department for the accounting years 2007-08 and 2008-09 for tax under the J&K General Sales Tax Act, 1962. The Assessing Authority found the services provided by the radio station to be taxable under the Act, leading to a tax liability, interest, and penalties being imposed on the respondent. The respondent appealed the order, which was initially dismissed by the Deputy Commissioner but later accepted by the J&K Sales Tax Tribunal. Judgment: The High Court upheld the decision of the Jammu & Kashmir Sales Tax Tribunal to dismiss the petition for condonation of delay. The Court noted that the Tribunal has the power to condone delay but not beyond 90 days, and since the reference application was barred by limitation, the dismissal was justified. The Court referred to Section 12(D) of the J&K GST Act, which allows for a maximum period of 90 days, including a grace period, for filing a reference to the High Court. The Court found that the order passed by the appellate authority had attained finality due to the provisions of the Act excluding the applicability of the Limitation Act. Therefore, the petition was dismissed along with any connected applications.
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