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JBN Impex Pvt. Ltd. Versus Commissioner of Trade & Taxes

2016 (6) TMI 809 - DELHI HIGH COURT

Default notices of tax, interest and penalty - Delhi Value Added Tax Act, 2004 (DVAT Act) - mismatch in Annexures 2A & 2B - Held that:- on closer scrutiny it is obvious that even this order dated 31st May 2016 has been passed without application of his mind as is evidenced from the fact that the columns 'turnover reported by the dealer', ‘turnover assessed' and 'Tax reported/paid' are filled by the figure '0' and yet the tax has been assessed at ₹ 2,03,07,461. - Consequently, the Court has .....

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n the one hand and the Petitioner on the other , it is directed that within four weeks from today the AVATO/concerned Assessing Officer (AO) of Ward No. 8 will issue a notice to the Petitioner setting out the details of the dates on which purchases are supposed to be have been made during the first quarter of 2013-14 by the Petitioner from any of the above four entities and enclose the supporting documents if any. The AVATO/AO will also disclose in the said notice any other information in his po .....

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r. Virag Tiwari and Mr. K.J. Bhat, Advocates For the Respondent : Mr. Satyakam, Additional Standing counsel along with Mr. Vinod Kumar ORDER 1. The challenge in this petition is to the impugned default notices of tax, interest and penalty both dated 29th September 2015 under Section 32 and 33 of the Delhi Value Added Tax Act, 2004 ( DVAT Act ) read with Section 9 (2) of the Central Sales Tax Act, 1956 ( CST Act ), both for the first quarter of 2013-14. 2. The facts are that the registration cert .....

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of the DVAT Act. Accordingly, a demand of ₹ 4,708 was made and a penalty of ₹ 10,000 was also imposed under Section 86 (10) of the DVAT Act. 3. It is stated that on 15th February 2014 the aforementioned default notice of assessment of tax, interest and penalty were reviewed and the demand was reduced to nil. On 15th May 2014 another review order was passed affirming the earlier order dated 15th February 2014. 4. On 29th September 2015 the impugned default notices of assessment of ta .....

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tice of tax and interest reveals that the columns titled 'Turnover reported by dealer', 'Turnover assessed', 'Tax reported/paid' and 'Tax assessed' are all filled with the figure '0'. Yet, a demand for a sum of ₹ 2,66,58,413 as additional tax and interest has been raised. 6. It was admitted by Mr. Satyakam, learned Additional Standing counsel for the Respondent, that the above impugned notices are erroneous and probably as a result of a glitch in the .....

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without application of his mind as is evidenced from the fact that the columns 'turnover reported by the dealer', turnover assessed' and 'Tax reported/paid' are filled by the figure '0' and yet the tax has been assessed at ₹ 2,03,07,461. 8. Mr. Satyakam is unable to dispute that even this subsequent notice dated 31st May 2016 suffered from as serious an error as the previous ones and that this was system generated. 9. Consequently, the Court has no hesitation in .....

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