Delhi High Court - Orders
M/S Arkay Radios vs The Value Added Tax Officer & Ors on 19 September, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~40
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ VAT APPEAL 32/2022
M/S ARKAY RADIOS ..... Appellant
Through: Mr Sudhir Sangal, Advocate.
versus
THE VALUE ADDED TAX OFFICER & ORS. ..... Respondents
Through: Mr Anuj Aggarwal, ASC with Ms
Ayushi Bansal, Advocate.
CORAM:
HON'BLE MR JUSTICE RAJIV SHAKDHER
HON'BLE MS JUSTICE TARA VITASTA GANJU
ORDER
% 19.09.2022 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 41197/2022
1. Allowed, subject to just exceptions.
CM APPL.41196/20222. This is an application filed on behalf of the appellant seeking condonation of delay in preferring the instant appeal.
3. According to the appellant, there is a delay of three days in filing the instant appeal.
3.1. For the reasons given in the application, the delay is condoned.
4. The application is, accordingly, disposed of.
VAT APPEAL 32/2022 page 1 of 3 Signature Not Verified Digitally Signed By:PREM MOHAN CHOUDHARY Signing Date:12.10.2022 18:53:56 VAT APPEAL 32/2022
5. The principal grievance of the appellant appears to be that its plea for refund has been rejected on the misreading of provisions of Section 105(4) of the DVAT Act, 2004 [in short "DVAT Act"] and the concomitant rule i.e., Rule 30A of the DVAT Rules, 2005 [in short "DVAT Rules".]
6. Broadly, Section 105(4) of the DVAT Act permitted the old regime with respect to the tax rates being continued, even after the 1st day of April 2005, provided that the conditions contained therein were fulfilled. 6.1. The first proviso to sub-section (4) of Section 105 is indicative of the fact that the said provisions would be valid up to 31.03.2007. 6.2. However, Rule 30A of the DVAT Rules required the appellant to file the relevant information in the prescribed form i.e., DVAT-53, along with its first return due to be filed after the notification of the Delhi Value Added Tax (Fifth Amendment) Rules, 2005.
6.3. The tax liability also had to be indicated in the prescribed form, which is DVAT-54.
7. We are informed by the counsel for the appellant that the refund sought by the appellant concerns the fourth quarter of 2005-2006. 7.1. Counsel for the appellant does not dispute the fact that the first return after the notification of the aforementioned rules was filed on 28.01.2006. 7.2. Therefore, if Rule 30A were to apply, then information, along with documents in the prescribed forms DVAT-53 and DVAT-54 had to be furnished, along with the said return.
7.3. It is, however, the case of the appellant that since the Act i.e., Section VAT APPEAL 32/2022 page 2 of 3 Signature Not Verified Digitally Signed By:PREM MOHAN CHOUDHARY Signing Date:12.10.2022 18:53:56 105(4) of the DVAT Act was valid till 31.03.2007, the rule could not have confined the timeframe.
8. Issue notice.
8.1. Mr Anuj Aggarwal accepts notice on behalf of the respondents/revenue.
9. Counsel for the parties will file their respective written submissions, not exceeding three pages each, at least five days before the next date of hearing.
10. Accordingly, list the appeal on 21.04.2023.
RAJIV SHAKDHER, J
TARA VITASTA GANJU, J
SEPTEMBER 19, 2022 / tr
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VAT APPEAL 32/2022 page 3 of 3
Signature Not Verified
Digitally Signed By:PREM
MOHAN CHOUDHARY
Signing Date:12.10.2022
18:53:56