TMI Blog2016 (4) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... information/clarification or response from the Petitioner. Held that:- the detailed directions had already been issued by this Court in M/s. Gullu's v. Commissioner, Trade & Taxes [2016 (3) TMI 768 - DELHI HIGH COURT], this Court once again directs that the appropriate orientation and training courses be conducted by the Commissioner, VAT for the officers of the DT&T in the DVAT Act in light of the decisions of this Court including the one in Capri Bathaid Private Limited v. Commissioner, Trade & Taxes [2016 (3) TMI 378 - DELHI HIGH COURT]. Accordingly, the impugned notices dated 14th and 15th March 2016 of default assessment of tax and interest and of default assessment of penalty issued by the AVATO, Ward No. 40, Delhi are hereby set a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued directions regarding the scope of the powers of the Value Added Tax Officer ('VATO') under Sections 59 and 60 of the DVAT Act. By the order dated 24th February 2016, the Court had required the authorized representative ('AR') of the Petitioner to appear before the VATO and produce all the documents as sought by the VATO. The AR of the Petitioner appeared before the AVATO on 29th February 2016 and produced the documents and information sought. Thereafter, the AVATO concerned did not call for any further information/clarification or response from the Petitioner. 6. Thereafter this Court by its order dated 14th March 2016 disposed of the petition directing Respondent No. 1 to issue instructions to all the officers of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to the Respondents to comply with the basic requirements of the law. Although the detailed directions had already been issued by this Court in M/s. Gullu's v. Commissioner, Trade Taxes (order dated 14th March 2016 in W.P. (C) No. 1566 of 2016), this Court once again directs that the appropriate orientation and training courses be conducted by the Commissioner, VAT for the officers of the DT T in the DVAT Act in light of the decisions of this Court including the one in Capri Bathaid Private Limited v. Commissioner, Trade Taxes 2016 (155) DRJ 526 (DB). 10. In the circumstances, the impugned notices dated 14th and 15th March 2016 of default assessment of tax and interest and of default assessment of penalty issued by the AVATO, Wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
