Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 809 - HC - VAT and Sales TaxDefault notices of tax, interest and penalty - Delhi Value Added Tax Act, 2004 (DVAT Act) - mismatch in Annexures 2A & 2B - Held that:- on closer scrutiny it is obvious that even this order dated 31st May 2016 has been passed without application of his mind as is evidenced from the fact that the columns 'turnover reported by the dealer', ‘turnover assessed' and 'Tax reported/paid' are filled by the figure '0' and yet the tax has been assessed at ₹ 2,03,07,461. - Consequently, the Court has no hesitation in declaring the impugned notices of assessment tax, interest and penalty both dated 29th September 2015 under Section 9 of the CST Act as well as the subsequent notice of default assessment of tax and interest under Section 32 of the DVAT Act dated 31st May 2016 to be invalid. They are accordingly quashed. The question now is about the future course of action - purchase from the suspicious or cancelled dealers - Held that:- Given the contradictory stands of the Department on the one hand and the Petitioner on the other , it is directed that within four weeks from today the AVATO/concerned Assessing Officer (AO) of Ward No. 8 will issue a notice to the Petitioner setting out the details of the dates on which purchases are supposed to be have been made during the first quarter of 2013-14 by the Petitioner from any of the above four entities and enclose the supporting documents if any. The AVATO/AO will also disclose in the said notice any other information in his possession leading to the conclusion that either any or all of the above four entities were either not functional during the first quarter of 2013 or where their registration was cancelled, the date(s) of such cancellation. The AVATO/AO will also communicate the date on which the Petitioner should appear before him. The petition disposed with directions.
|