9911796707
TMI Blog2025 (4) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... scrubbing, purification, drying, filtration and liquefaction and selling the purified liquid carbon dioxide and Dry Ice. The petitioner, who was registered under the Andhra Pradesh Value Added Tax Act, 2005, (hereinafter referred to as the VAT Act) had declared the turnovers in relation to the said products, for the period February, 2016 to June, 2017 and paid tax @ 5% on the turnover of Carbon Dioxide Gas and @ 14.5% on the sale of Dry Ice. The Assessing Officer had accepted the said rate of tax, in relation to sale of Carbon Dioxide and passed an assessment order dated 12.04.2018 for the period February 2016 to June 2017. 3. On 23.02.2024, the Joint Commissioner (ST), Vizianagaram Division, who is arrayed as the 2nd respondent herein, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not within Entry-100 (190) of Schedule-IV. 6. On this basis, the 2nd respondent passed an order dated 22.03.2024 holding that the turnover relating to sale of liquid Carbon Dioxide would attract tax @ 14.5% and called upon the petitioner to pay the said tax. It may also be noted that except this ground, no other ground was raised either in the show cause notice or in the impugned order of revision. 7. Aggrieved by the said revisional order, dated 22.03.2024, the petitioner has approached this Court by way of the present writ petition. The impugned order is challenged on two grounds. Firstly, the order of revision is beyond the period of limitation prescribed under the provisions of the VAT Act. Secondly, the view of the 2nd respondent t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation would be available to the orders passed by the statutory authorities also. The 2nd respondent relies upon a judgment of a Division Bench of this Court in V-Guard Industries Limited vs. The Commercial Tax Officer, Mangalagiri Circle and Ors., 2022 (3) ALD 77. 10. Learned counsel for the petitioner would contend that the said judgment would not be applicable in view of the judgment of the Hon'ble Supreme Court in S. Kasi vs. State through the Inspector of Police, Samaynallur Police Station, Madurai District 2020 SCC OnLine SC 529. The learned counsel would contend that the extension/exclusion of limitation granted by the Hon'ble Supreme Court in the aforesaid orders, are only for the benefit of litigant public and the same would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /applications/suits/appeals/all other proceedings, the order was for the benefit of those who have to take remedy, whose remedy may be barred by time because they were unable to come physically to file such proceedings. The order dated 23-3-2020 [Cognizance for Extension of Limitation, In re, (2020) 19 SCC 10] cannot be read to mean that it ever intended to extend the period of filing charge-sheet by police as contemplated under Section 167 (2) Cr.PC. The investigating officer could have submitted/filed the charge-sheet before the (In-charge) Magistrate. Therefore, even during the Lockdown and as has been done in so many cases the charge-sheet could have been filed/submitted before the Magistrate (In-charge) and the investigating officer wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the same would not be available to an adjudicating authority as such an authority cannot call himself a litigant or advocate or a tribunal or Court of quasi judicial authority. This judgment was followed by a learned Single Judge of the High Court of Delhi in the case of Vikas WSP Ltd., vs. Directorate Enforcement 2021 (376) E.L.T. 201 (Del). In this case also the question of the validity of a provisional order of attachment, under Section 5 of the Prevention of Money Laundering Act, came to be considered and was held to have expired upon completion of 180 days from the date of the order, on the ground that the order of the Supreme Court dated 23.03.2020 is not available to extend the period of validity. It appears that a Division Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otherwise, and reads as follows: "The HSN code is classified under Chapter 28 (Inorganic Chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of; isotopes) of ITC (Indian Tariff Code)." This entry relates to HSN Code 28112190. However, the HSN Code mentioned against Entry No.100(190) is 2811 and not any further special heading. What is required to be seen is whether carbon dioxide, whether in liquid form or in gaseous form, would fall under Heading No.2811. As submitted by the learned counsel for the petitioner, the description of goods in Entry 100(190) of Schedule-IV is other inorganic acids and other inorganic oxygen compounds of non-metals and carbon dioxide definitely would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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