Section 42 of the Delhi Value Added Tax Act, 20041.
1 DVAT Act
W.P.(C) 6430/2022 Page 1 of 36
Signature Not Verified ... statutory timeframe as prescribed in Section
38(3)(a)(ii) of the DVAT Act. It had asserted that in the absence of
any valid claim
Commissioner under the Delhi Value Added
Tax Act, 2004 (for brevity, „the DVAT Act ‟) can exercise suo motu power
of revision under Section ... DVAT Act in respect of assessments
that have been completed under the Delhi Sales Tax Act, 1975 (for short,
W.P.(C) No.3001/2010
Delhi Value Added Tax Act, 2004 (for the sake of brevity ' DVAT Act ') on the one hand, and the Customs and Excise Acts ... appeal. So far as the Sales Tax or the Page 0765 DVAT statutes are concerned an appellant must deposit the amount of tax which
Government, he is also liable to pay tax under
the DVAT Act, 2004 ?"
3. Since the questions, as framed earlier, do not reflect
true ... 1158 dated 2.12.2005 clarifying therein
as under:
1. "The scheme of DVAT envisages taxing
different stages in the production and
distribution chain and allows
herein are registered dealers under the Delhi
Value Added Tax Act, 2004 (DVAT Act , for short). They had
purchased motor vehicles/cars and paid sales ... under the Delhi Sales
Tax Act, 1975 (DST Act, for short) or DVAT Act . Input tax credit
was not availed/granted on the Sales
Delhi Value Added Tax Act, 2004 (hereafter 'the DVAT Act ')
whereby the Commissioner has held that advertisement hoardings, panels,
display boards, kiosks ... challenge is
also laid to the notices under Section 59 of the DVAT Act dated 8 th May
2013 and 21st October 2013 requiring
Delhi Value Added Tax Act, 2004 (for brevity „the DVAT Act ‟) by the
Commissioner, Trade Taxes, Delhi, the first respondent herein, purporting to
revise ... brevity „DST Act‟) was applicable and
not the provisions of the DVAT Act which came into force with effect from
01.04.2005. It is contended that
Sections 32 and 33 of
the Delhi Value Added Tax Act, 2004 („ DVAT Act ‟). The Petitioner then
filed objections under Section 74 of the DVAT ... this context, it requires to be noticed that Section 38 of the DVAT
Act provides that in the case of a monthly return, refund
Section 74 (8) and (9) of the Delhi Value Added Tax, 2004
(DVAT Act ) arises for consideration in the present petition.
2. There have been ... Taxes (DT & T), Government
of NCT of Delhi (GNCTD) under the DVAT Act, 2004 as well as the
W.P.(C) 1397/2019 Page
aggrieved by the failure of
the respondent (hereafter called "DVAT") to process and refund excess
amounts payable to it for two periods ... filing W.P. (C) No. 5244/2016, seeking a direction
to the DVAT to refund amounts due to it, given the position
