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TMI Blog2023 (4) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... s. For the Respondents Through: Mr. Satyakam, ASC VIBHU BAKHRU, J. (Oral) 1. The petitioner has filed the present petition, impugning notice of default assessment dated 22.05.2019 as well as notice of assessment of penalty dated 02.08.2018, under Section 9(2) of the Central Sales Tax Act, 1956. 2. The Assistant Commissioner (adjudicating authority) had issued notice of default assessment of ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is, therefore, aggrieved by the said notices (3 nos.), relating to the second, third and fourth quarters of the financial year 2016-17. 4. The said notices were followed by notices for levy of penalty under Section 86(10) of the Delhi Value Added Tax Act, 2004 ("DVAT Act"), read with Section 9(2) of the Central Sales Tax Act, 1956. 5. The petitioner filed objections under Section 74 of the DVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n inter State turnover. A reading of the said impugned orders indicate that the notice under Section 59(2) of the DVAT Act had been issued to the petitioner to produce documents regarding transactions with Paras Enterprises, Panipat, Haryana, for the relevant period. However, the petitioner had neither appeared before SOHA nor had produced the relevant documents. 9. According to the petitioner, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 14.11.2018 as well as the decision of this Court in Indo Silicon Electronics Pvt. Ltd. v. Commissioner Trade & Taxes & Ors. (Neutral Citation Number 2023:DHC:2605-DB). 13. Although the said controversy is covered by the aforesaid decisions, Mr. Satyakam, learned Counsel appearing for the respondent, submits that since the petitioner contends that it has documents to establish the inter State ..... X X X X Extracts X X X X X X X X Extracts X X X X
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