Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 730 - HC - VAT and Sales TaxRefund claim - Review of finalized assessment order - subsequent cancellation of the ‘C’ form issued to the dealer in Haryana in respect of the inter-state transaction, which was validly issued - suo motu an exercise of the powers of AVATO conferred under 74B (5) of the Delhi Value Added Tax 2004 - HELD THAT:- The impugned order makes no mention of the date of cancellation of the said ‘C’ form. It is obvious that it has been cancelled subsequent to the assessments under the CST Act being finalised by the AVATO in the present case. Also, the ‘C’ form has not been cancelled because the firm in Haryana does not exist. In fact it appears to have migrated to the GST regime. The said firm is said to be a tax defaulter. Once the ‘C’ form was validly issued and verified by the AVATO as indicated in the order dated 5th July 2017, then notwithstanding its subsequent cancellation, the assessment order finalised under the CST Act cannot be ‘reviewed’. Jurisdiction - powers of AVATO under Section 74(B)(5) DVAT Act to review the earlier order dated 5th July, 2017 - order reviewed suo moto but without any SCN being issued to the Petitioner - HELD THAT:- The said exercise is declared to be unlawful. The refund due to the Petitioner together with the interest thereon be credited to the account of the Petitioner, if not already done, within a period of four weeks - petition allowed.
|