Commissioner Of Trade And Taxes vs Corsancorviam Construccion Sa Sadbhav ... on 9 November, 2022

[Cites 2, Cited by 3]

Delhi High Court - Orders

Commissioner Of Trade And Taxes vs Corsancorviam Construccion Sa Sadbhav ... on 9 November, 2022

Bench: Rajiv Shakdher

                            $~4
                            *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                            +      VAT APPEAL 31/2022
                                   COMMISSIONER OF TRADE AND TAXES                       ..... Appellant
                                                       Through: Mr Rajeev Aggarwal, ASC with Ms
                                                       Shilpa Singh, Ms Divyanshi Bansal and Ms
                                                       Shaguftha Hameed, Advocates.

                                                       versus

                                   CORSANCORVIAM CONSTRUCCION SA SADBHAV
                                   ENGINEERING LTD JV                        ..... Respondent
                                                Through: Mr Rajesh Jain with Mr Virag Tiwari
                                                and Mr Ramashish, Advocates.

                                   CORAM:
                                   HON'BLE MR JUSTICE RAJIV SHAKDHER
                                   HON'BLE MS JUSTICE TARA VITASTA GANJU
                                                       ORDER

% 09.11.2022 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 40909/2022

1. Allowed, subject to the appellant filing legible copies of the annexures, at least three days before the next date of hearing.

CM APPL. 40907/2022

2. This is an application filed on behalf of the appellant seeking condonation of delay in filing the appeal. 2.1. The delay involved is 18 days.

3. For the reasons given in the application, the delay is condoned.

4. The application is disposed of in the aforesaid terms.

VAT APPEAL 31/2022 page 1 of 2 Signature Not Verified Digitally Signed By:TARUN RANA Signing Date:22.11.2022 12:06:38 VAT APPEAL 31/2022 & CM APPLs.40908/2022[Application filed on behalf of the appellant seeking interim relief]

5. Admit.

6. Following questions of law are framed:

I. Whether the Ld. Tribunal in the impugned order failed to comply with the statutory intent and purport of Section 38 of the DVAT Act read with sub-rule (4) to Rule 34 of the DVAT Rules, 2005?

II. In case a refund arises in favour of the Assessee pursuant to an Order passed by the OHA/Special Commissioner under the DVAT Act, whether such an Assessee for the purpose of claiming such refund is not mandatorily required follow the provisions of sub-rule (4) to Rule 34 of the DVAT Rules and thereby need not file a fresh Claim for refund in form DVAT-21 along with a certified copy of such Order passed by the OHA/Special Commissioner? III. Whether the Ld. Tribunal was right in not following the view taken by it qua a similar matter?

7. Arguments heard.

8. Judgment reserved.

9. Counsel for the parties say that they will file written submissions within one week.

RAJIV SHAKDHER, J TARA VITASTA GANJU, J NOVEMBER 9, 2022 / tr Click here to check corrigendum, if any VAT APPEAL 31/2022 page 2 of 2 Signature Not Verified Digitally Signed By:TARUN RANA Signing Date:22.11.2022 12:06:38

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Delhi High Court - Orders