INDIAN OIL CORPORATION LIMITED VIBHUTI KHAND; BHARAT PETROLEUM CORPORATION LIMITED; HINDUSTAN PETROLEUM CORPORATION LIMITED Vs. STATE OF UTTAR PRADESH THROUGH SECRETARY

JUDGEMENT

(1.) In all these writ petitions, notices dated 22.03.2017 issued by Joint Commissioner (Corporate Cell-Oil Sector), Commercial Tax, Headquarter, Lucknow under Section 29(7) of U.P. Value Added Tax Act, 2008 (hereinafter referred to as "Act, 2008") are under challenge.

(2.) Sri J.N. Mathur, Advocate, assisted by Sri Kunal Srivastava, Advocate, appearing for petitioner, stated that aforesaid notices have been issued after obtaining prior permission as required under Section 29(7) of Act, 2008 which has been granted by Additional Commissioner vide order dated 18.03.2007 and the said permission has been granted on the basis of Circular issued by Commissioner dated 25.05.2016, though Commissioner has no power to issue such a Circular to state that a particular transaction can be treated to be in a particular manner and to that extent Circular is ultra vires, hence the approval granted by Additional Commissioner is illegal and it leads to render notice also, without jurisdiction.

(3.) At this stage, what is basically challenged is notice issued under Section 29(7) of Act, 2008. A Show-cause notice was initially issued to petitioner on 06.03.2017 stating that it has been found by Assessing Officer that certain sale transactions which were in unclassified categories, got excluded from the purview of Tax and, therefore, the same are liable to be taxed. Those transaction relate to sale of Liquefied Petroleum Gas (hereinafter referred to as "L.P.G.") to the following category Institutions: