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M/s Gullu's Versus Commissioner, Trade And Taxes, & Another

2016 (4) TMI 1060 - DELHI HIGH COURT

Validity of notices of default assessment of tax and interest and the notice of default assessment of penalty - this Court had 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 th .....

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e 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 aside and the matters are remitted to the AVATO concerned for a fresh determination after giving the .....

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APPL No. 13480/2016 (stay) 2. Notice. Mr. Satyakam, learned Additional Standing counsel accepts notice on behalf of the Respondents. 3. The short question in this writ petition concerns the validity of the notices of default assessment of tax and interest and the notice of default assessment of penalty issued by the Additional Value Added Tax Officer, Ward No. 40, Delhi on 14th and 15th March 2016 under Sections 32 and 33 of the Delhi Value Added Tax Act, 2004 ('DVAT Act'). 4. The backg .....

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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 14 .....

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proceedings." 7. It is stated that on the very next day, i.e., 15th March 2016 the Petitioner was shocked to received impugned notices of default assessment of tax, interest and penalty for AYs 2011-12 to 2015-16 without affording the Petitioner an opportunity of explaining the materials produced by it before VATO. 8. In the impugned notices issued by the VATO, certain expressions have been used which betray a certain pre-disposition which does not comport well with the responsible discharg .....

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