Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Technofab Engineering Ltd. Versus The Value Added Tax Officer And Another

2015 (12) TMI 919 - DELHI HIGH COURT

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 assessment order for the same period was alre .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f 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 against the order dated 23rd September 2015 p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ax 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 by the Appellant were pending before the OHA w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 appeal were filed before the Tribunal. 5. Havi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version