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2014 (3) TMI 513 - DELHI HIGH COURTImposition of interest u/s 74(7) of Delhi VAT Act, 2004 – Jurisdiction of Objection Hearing Authority– Held that:- the power of the OHA to insist upon payment of interest is by way of incidental or supplementary one to enable enforcement of other provisions of the Act - two views are possible u/s 42(2) which requires dealers to pay interest in addition to the “amount assessed”, there can be a degree of relativity having regard to the circumstances in each case - to recover interest on the non-submission due to non-availability of forms amounts to pre-judging the issue – Though the assessee was granted the benefit of concessional duty upon proper verification of the records as to the expenses or furnishing of the concerned forms - Later directions of the Tribunal set aside - Decided partly in favour of assesse.
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