GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (12) TMI 1194 - DELHI HIGH COURT

2015 (12) TMI 1194 - DELHI HIGH COURT - TMI - Benefit under Section 9(1) of the DVAT for input tax credit - transactions involving the two firms were sham/bogus transactions - validity of order of the Objection Hearing Authority (OHA) to remand back the cast of AO - Held that:- Whatever may be the grievance with the Assessee as against the order dated 10th November, 2015, it would have to be agitated before the appropriate authority before whom an appellate remedy is available to the Assessee. I .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e Court leaves open all the grounds that the Assessee has urged to be taken up before the OHA as and when the appeal is filed before it by the Assessee. - Decided against Assessee. - ST. APPL. No. 64/2014 - Dated:- 30-11-2015 - S. Muralidhar And. Vibhu Bakhru, JJ. For the Appellant : Mr Rajesh Jain, Mr Virag Tiwari and Mr K J Bhat, Adv For the Respondent : Mr Satyakam, Additional Standing Counsel, GNCTD ORDER CM No. 28743/2015 1. This Court had, by order dated 11th December 2014, while framing a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r Assessment Period 2nd, 3rd and 4th quarter of 2007-08. 4. The Appellant is engaged in the export of leather wallets, leather goods etc. and is a registered dealer under the Delhi Value Added Tax Act ( DVAT Act ). Pursuant to an audit conducted of the Appellant on 26th June 2009, a default assessment of tax, interest and penalty was made by the Assessing Authority. Aggrieved by the said order, an appeal was filed by the Assessee before the Objection Hearing Authority ( OHA ). By order dated 26t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he light of the documents stated to be in the possession of the Assessee. 5. Aggrieved by the order of the OHA, the Appellant went before the Tribunal, which has, by the impugned order dated 23rd May, 2015 reiterated the order of the OHA and given directions for remand proceedings to take place before the Assessing Authority. 6. In this appeal, on 11th December 2014, the Court passed the following order: Having heard learned counsel for the parties, we frame the following substantial question of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l question of law on the direction of remand, as genuineness of the transactions between the appellant and M/s Satyam Sales Corporation and M/s Sun Glob Corporation have to be examined. In case the transactions between the appellant-assessee and the M/s Satyam Sales Corporation and M/s Sun Glob Corporation are found to be bogus or sham, obvious consequences will follow. The question raised would arise in case it is held that the transactions between the appellant and M/s Satyam Sales Corporation .....

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 Court was of the view that the appeal could not be proceeded with till the remand proceedings were concluded for reasons that were obvious from the order dated 11th December 2014. Accordingly, the Court directed that the Assessing Authority should complete the said exercise within a period of four months from that date. 8. It is pursuant to that order that the Assessing Authority has passed an order dated 10th November, 2015 in which he has concluded that it was established beyond doubt that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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