Amway India Enterprises Private ... vs Commissioner Vat Delhi & Ors on 1 September, 2022

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Delhi High Court - Orders

Amway India Enterprises Private ... vs Commissioner Vat Delhi & Ors on 1 September, 2022

Bench: Rajiv Shakdher

                           $~15
                           *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                           +      VAT APPEAL 29/2022
                                  AMWAY INDIA ENTERPRISES
                                  PRIVATE LIMITED                         ..... Appellant
                                                Through: Mr Ashok K Bhardwaj with Mr
                                                         Manish Kumar Hirani, Advs.
                                                versus
                                  COMMISSIONER VAT DELHI & ORS.           ..... Respondents
                                                Through: Mr Anupam Srivastava with Ms
                                                         Disha Goswami, Ms Sarita Dhingra
                                                         and Mr Kaustubh Shrinarain, Advs.
                                  CORAM:
                                  HON'BLE MR JUSTICE RAJIV SHAKDHER
                                  HON'BLE MS JUSTICE TARA VITASTA GANJU
                                                      ORDER

% 01.09.2022 [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.38324/2022

1. Allowed, subject to just exceptions.

VAT Appeal 29/2022

2. This appeal is directed against the order dated 28.06.2022 passed by the Delhi Value Added Tax Appellate Tribunal [in short, "Tribunal"].

3. According to the appellant, two issues arise for consideration: first, as regards classification; and second, as regards limitation.

4. Insofar as the first issue is concerned, it is the appellant's contention that the publication of "AMAGRAM" would fall under Entry 5 of the First Schedule of the Delhi Value Added Tax Act, 2004 [in short, "Act"]. 4.1. To be noted, according to the respondents/revenue, the said publication will fall under Entry 52 of the Third Schedule of the Act.

VAT Appeal 29/2022 1/2 Signature Not Verified Digitally Signed By:ATUL JAIN Signing Date:08.09.2022 10:59:22

5. Insofar as limitation is concerned, what would be the appropriate construction of Section 34 of the Act would have to be discerned.

6. In our view, the matter requires further examination.

7. Issue notice.

7.1. Mr Anupam Srivastava accepts notice on behalf of the respondents/revenue.

8. Counsel for the parties will file their written submissions, not exceeding three pages, at least three days before the next date of hearing.

9. List the matter on 21.02.2023.

RAJIV SHAKDHER, J TARA VITASTA GANJU, J SEPTEMBER 1, 2022/pmc Click here to check corrigendum, if any VAT Appeal 29/2022 2/2 Signature Not Verified Digitally Signed By:ATUL JAIN Signing Date:08.09.2022 10:59:22

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Delhi High Court - Orders