TMI Blog2014 (3) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - ST. APPL. 35/2013 - - - Dated:- 4-3-2014 - S. Ravindra Bhat And R. V. Easwar,JJ. For the Petitioner : Mr. Virag Tiwari, Mr Rajesh Jain and Mr K J Bhat, Advs. For the Respondent : Ms. Chandni Mehta, Adv. for Ms Avnish Ahlawat, Adv. ORDER S. Ravindra Bhat, J. (Open Court) The following substantial question of law was made out at the stage of admission: Whether the Objection Hearing Authority could have directed imposition of interest under Section 74(7) of the Delhi Value Added Tax Act, 2004? 2. The petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irely different. In other words, the interest is not a blanket and omnibus one admitting only one shade of submissions. In the impugned order the OHA accepted the submissions of the dealer, with respect to the tax period in question i.e. 2007-08 for various periods. The appellant s argument was that in the light of the decision of this Court in M/s Kirloskar Electric Company Ltd. vs. CST(1991) 83 STC 485 (Delhi), the assessee had to be granted the benefit of concessional duty upon proper verification of the records as to the expenses or furnishing of the concerned forms. The OHA pertinently held as follows : 6. I have gone through the documents submitted by the dealer in support of the objection against default assessments u/s 9(2) of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... F‟ forms not deposited, in view of the judgment of Hon‟ble High Court in the matter of CTT Central Switchgear. 4. The dealer was aggrieved by this order and sought modification which was declined on 30.3.2013. The Tribunal s view is that the proceedings before OHA appear to be wide since the power of the Commissioner is an appellate power. The Tribunal also indicated 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. In this case as is evident from the extracted portions of the OHA s order, the merits of the dealer s contentions with regard to the assessing authority overlooking that certain concessional rate of tax s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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