Case Law Details
Commissioner of Sales Tax Odisha and Ors. Vs Essel Mining and Industries Ltd and Anr. (Supreme Court of India)
Held that time limits placed by the legislature intends to enforce discipline in governance and could therefore be compelling guidelines or even mandatory prescriptions. Matter referred to three judge bench.
Facts-
The questions arise in the context of Section 42(6) of the Orissa Value Added Tax Act, 2004. The first question is whether the power of the Commissioner to allow further time of six months to the Assessing Authority to complete the audit assessment must be exercised before the Assessing Authorities time to conclude the proceedings expire. The second question is whether an Assessing Authority could pass the assessment order after the period of six months in expectation of the Commissioner extending the time. The third and the last question is whether a Commissioner could grant post-facto extension, ratifying the assessment order passed beyond the period of six months.
Conclusion-
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