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2018 (2) TMI 1911 - HC - VAT and Sales TaxDefault assessment of tax and interest - CST Act - case of petitioner is that the said order was passed without hearing - invocation of Section 74B(5) of the Delhi Value Added Tax Act, 2004 - HELD THAT:- The Learned counsel for the petitioner submits that the Objections Hearing Authority must be an independent person, who was not member of administrative approval committee, i.e., refund committee in the present case. Learned counsel for the respondent states that the Special Commissioner would be the Objections Hearing Authority in the present case. He states that the Special Commissioner, who has not dealt with the case of the petitioner on administrative side, could be appointed as a special case. The Special Commissioner, who is not a part of the Refund Committee, would be, as a special case, appointed to hear and decide the objections raised by the petitioner - The Objections Hearing Authority will pass a speaking order within a period of six weeks from the date of filing of objections - petitioner would file objections within three weeks. Petition disposed off.
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