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2012 (5) TMI 378 - HC - VAT and Sales TaxRejection of refund claim under DVAT by invoking revision powers - period of limitations - Power of revision of cases under DVAT Act after repeal of Delhi Sales Tax Act - section 74A - prospective or retrospective - held that:- no revisional proceeding had been initiated under the Delhi Sales Tax Act, 1975 on the date (01.04.2005) on which the DVAT Act was brought into operation. However, since the Full Bench had indicated that proceedings could be initiated under section 74A of the DVAT Act, all that has to be seen is as to whether the said proceedings have been initiated during the period of limitation as stipulated under section 74A of the DVAT Act or not. Section 74A(2)(b) of the DVAT Act and not Section 46 of the Delhi Sales Tax Act, 1975 would apply. In fact, the impugned show cause notice dated 02.02.2010 could not have been issued under Section 46 of the Delhi Sales Tax Act, 1975. However, even if it is assumed that the impugned show cause notice was issued in exercise of the powers of revision under Section 74A of the DVAT Act, the period of limitation would be that which was in vogue when the said notice was issued. The period of limitation that would apply would, therefore, be the one prescribed under Section 74A(2)(b) of the DVAT Act. And, that being the case, as we have mentioned above, the impugned show cause notice dated 02.02.2010 is barred by time. - Decided in favor of assessee.
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