Odisha - Notification 28528 dated 30.09.2014, VAT + CST

[ganeshan kalyani]

Dear Expert,

The Notification no. 28528 dated 30.09.2014 published under Odisha VAT Act. It explains the settlement of disputed amounts in appeal and revision in case of Hindustan Aeronautics Limited. Further it explains the period for which the settlement can be done subject to conditions. I would like to have clarity whether it pertains to only Hindustan Aeronautics Limited or to other assesses also.

kindly through some light in the matter.

regards,

ganeshan

Posts / Replies

[Pradeep Khatri]

Dear Ganeshan,There are two types of judgments, namely:- 1. Judgment in REM2. Judgment in PersonaThis judgment of Honble Supreme Court SLP(C) Nos. 14619-14676 of 2010 in case of M/s Hindustan Aeronautics Ltd. Vs. State of Karnataka in their order dated the 11th January, 2011 directed to settle the dispute in the matter of demand of tax outside the Court; is Judgment in Persona, therefore, not applicable in REM i.e. to other dealers who were not party to it or not filed any appeal before concerned authority against impugned order, if they had received from lower authorities.This is for your kind information.Regards,YAGAY and SUN(Management, Business and Indirect Tax Consultants)