fifteen day period in
terms of Section 74(8) of the DVAT Act was the mandatory
time limit and if an order was not passed ... Jain submitted that the time limit under Section 34(2) of the
DVAT Act, which provides that the Commissioner may
make an assessment
Raagashree Impex Pvt. Ltd vs Commissioner, Dvat & Ors on 14 February, 2023
Author: Vibhu Bakhru
Bench: Vibhu Bakhru
$~21
* IN THE HIGH COURT ... Puneet Agrawal, Mr.
Yuvraj Singh & Ms.
Hemlata Rawat, Advs.
versus
COMMISSIONER, DVAT & ORS. ..... Respondents
Through: Mr. Rajeev Aggarwal,
Addl. Standing Counsel.
CORAM
Garg Roadlines vs Commissioner Of Dvat & Anr on 11 September, 2023
Author: Yashwant Varma
Bench: Yashwant Varma , Manmeet Pritam Singh Arora ... GARG ROADLINES ..... Petitioner
Through: Mr. Rakesh Kumar, Adv.
versus
COMMISSIONER OF DVAT & ANR. ..... Respondents
Through: Mr. Satyakam, ASC for
GNCTD.
CORAM
Garg Roadlines vs Commissioner Of Dvat & Anr on 24 April, 2023
Author: Vibhu Bakhru
Bench: Vibhu Bakhru
$~12
* IN THE HIGH COURT OF DELHI ... GARG ROADLINES ..... Petitioner
Through: Mr. Rakesh Kumar, Adv.
versus
COMMISSIONER OF DVAT & ANR. ..... Respondents
Through: Mr. Satyakam, ASC with Ms. Pallavi
Singh, Adv.
CORAM
available to the petitioner under Delhi Value
Added Tax Act, 2004 [ DVAT Act ].
4. The Court, however, finds itself unable to sustain that objection
This ... find mention in column (2) of Entry 41A (Sr.No.3) under
DVAT Act :
"Automatic data processing machine,
Electronic Diaries,
Portable digital automatic data
that the petitioner has also
filed an application for refund under Form DVAT-21, which is yet to
be processed.
4. It is the petitioner ... Digitally Signed
By:Dushyant Rawal
Signing Date:18.04.2023
cash (pursuant to Form DVAT-21) under the DVAT regime, or the
petitioner is required
submission of the
DT&T. Given the overall scheme of the DVAT Act and Section 31 ,
32 and 34 in particular, the Court accepts ... Court held that unless the conditions of Section 32(1) of the DVAT
Act are satisfied, default assessment cannot be made and if made
will
find mention in column (2) of
Entry 41A (Sr.No.3) under DVAT Act :
"Automatic data processing machine,
Electronic Diaries,
Portable digital automatic data ... while dealing with Entry 41 A of the Third
Schedule of the DVAT Act , the Tribunal had after hearing parties
ultimately come to return
penalty of Rs. 4,66,96,421/- as
framed through Form DVAT-24 and Form DVAT-24A of the Delhi
Value Added ... before the OHA and
in terms of Section 35(2) of the DVAT Act, and the demand as
raised in terms thereof could not have
Delhi Value Added Tax Act, 2004 (hereafter 'the DVAT
Act '), which was followed by a notice for default assessment dated
23.03.2018. The petitioner ... filed an objection under Section 74 of the
DVAT Act read with Rule 52 of the DVAT Rules objecting to the
default assessment. The final
