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2015 (12) TMI 919 - DELHI HIGH COURT

2015 (12) TMI 919 - DELHI HIGH COURT - TMI - Waiver of pre deposit - Duty demand for non-furnishing of declaration Forms in 'C' and 'E-1' - Held that:- Court notices that the central point concerning the prima facie case of the Assessee, in the manner projected by it, has not merited appropriate consideration in the hands of the Tribunal. The central issue was whether the Audit Officer could have picked up some transactions of the Assessee under Section 58 of the DVAT Act even when the original .....

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where there should have been no requirement of any further pre-deposit of tax for consideration of the Appellant's appeal. - Decided in favour of assessee. - VAT Appeal No. 4/2015 - Dated:- 19-11-2015 - S. Muralidhar And Vibhu Bakhru, JJ. For the Appellant : Ms. Renu Sahgal, Adv For the Respondent : Mr. Siddharth Dutta, Adv ORDER VAT APPEAL No. 4/2015 & CM No. 25585/2015 (for stay) 1. This appeal by the Assessee under Section 81 of the Delhi Value Added Tax Act, 2004 ('DVAT Act') is .....

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pril 2010 to March 2011, the total disputed tax demand is ₹ 33,41,532 with the corresponding interest of ₹ 10,15,222 and the penalty amount determined as ₹ 35,71,032. 3. The facts in brief are that the Value Added Tax Officer ('VATO') framed assessment on 1st January 2012 for the year 2010-11 under the Central Sales Tax Act, 1956 ('CST Act') making demand for non-furnishing of declaration Forms in 'C' and 'E-1'. The objections to the said order b .....

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Section 6(2)(b) of the CST Act. 4. As far as the original assessment order is concerned, the OHA set aside the assessment and remanded the case to the VATO for passing fresh orders after affording the objector another opportunity to present the statutory forms. It is stated that the remanded assessment is still pending. However as far as the second assessment order framed by the Audit Officer, the OHA by order dated 5th May 2015 confirmed it. It is against the order dated 5th May 2015 that an a .....

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