Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 805 - HC - VAT and Sales TaxRefund of VAT - refund claimed on the ground that its output tax liability is less than the input tax paid - inter-state sales - concessional rate of tax - C-Forms - HELD THAT:- The default assessment order has been generated only to defeat the refund claim of the petitioner, which, in any event, ought to have been paid well before the impugned orders were made. The impugned default assessment orders expressly state that there is no mismatch between the selling and purchasing dealers. Yet a demand is sought to be raised in respect of alleged mismatch. In the case of PRADEEP ENTERPRISES VERSUS COMMISSIONER OF TRADE & TAXES & ANR. [2017 (4) TMI 1438 - DELHI HIGH COURT] where a default assessment order was set aside as being in abuse of statutory powers. The impugned default assessment orders dated 14.11.2018 and the refund adjustment order dated 15.11.2018 cannot be sustained, and the same are hereby set aside - petition allowed - decided in favor of petitioner.
|