revenue, is required to be made in the prescribed form, i.e., DVAT-21.
5. The foregoing are the broad contours of the issue that ... relevant tax
period on 14.08.2020, in Form DVAT-22.
(iv) The notified rate of interest, we were informed, is 6% (simple) per
annum
revenue, is required to be made in the prescribed form, i.e., DVAT-21.
5. The foregoing are the broad contours of the issue that ... relevant tax
period on 14.08.2020, in Form DVAT-22.
(iv) The notified rate of interest, we were informed, is 6% (simple) per
annum
Delhi Value Added Tax
Act, 2004 [in short " DVAT Act "] and Central Sales Tax Act, 1956 [in short
" CST Act "], respectively ... Judgement.
3.2. In the normal course, assessment under Section 32 of the DVAT Act was
NEUTRAL CITATION NO: 2022/DHC/003091
required to be completed
same period in terms of Rule 36 B (7) of the
DVAT Rules, 2005.
3. On the above submissions, Mr. Shadan Farasat, learned
counsel appearing ... short " CST Act "] read with Section 32 of the DVAT Act, 2004
Signature Not Verified
Digitally Signed By:ATUL
rejected on the misreading of provisions of Section 105(4)
of the DVAT Act, 2004 [in short " DVAT Act "] and the concomitant rule ... Rule 30A of the DVAT Rules, 2005 [in short "DVAT Rules".]
6. Broadly, Section 105(4) of the DVAT Act permitted
Sula Vineyards Limited vs Commissioner Of Dvat & Anr on 18 October, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~37
* IN THE HIGH COURT ... Through: Mr Puneet Agarwal with Mr Yuvraj
Singh, Advocates.
versus
COMMISSIONER OF DVAT & ANR. ..... Respondents
Through: Mr Gautam Narayan, ASC with Ms
Pragya Barsaiyan
Aditya Birla Retail Ltd vs Commissioner, Dvat & Ors on 5 September, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~47
* IN THE HIGH COURT ... Singh, Ms Mansi Khurana and Mr
Chetan Kumar Shukla, Advs.
versus
COMMISSIONER, DVAT & ORS. ..... Respondents
Through: Mr Rajeev Aggarwal with Ms Shipla
Singh
Aditya Birla Retail Ltd vs Commissioner, Dvat & Ors on 13 October, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~25
* IN THE HIGH COURT ... with Mr
Yuvraj Singh and Mr Chetan Kumar
Shukla, Advs.
versus
COMMISSIONER, DVAT & ORS. ..... Respondents
Through: Mr Rajeev Aggarwal, ASC alongwith
Ms Shilpa Singh
Garg Roadlines vs Commissioner Of Dvat & Anr on 6 October, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~11
* IN THE HIGH COURT OF DELHI ... 4215/2019
M/S GARG ROADLINES ..... Petitioner
Through: None.
versus
COMMISSIONER OF DVAT & ANR. ..... Respondents
Through: Mr Satyakam, ASC.
CORAM
Garg Roadlines vs Commissioner Of Dvat & Anr on 13 April, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~21.
* IN THE HIGH COURT OF DELHI ... 4215/2019
M/S GARG ROADLINES ......Petitioner
Through: None.
versus
COMMISSIONER OF DVAT & ANR. ......Respondents
Through: Mr Satyakam, ASC with Ms Jyoti Mehra
