Being aggrieved, Petitioner preferred appeals before the Delhi
Value Added Tax ["DVAT"] Appellate Tribunal but the same were
partially allowed, whereby, only ... interest than that mentioned in the Delhi Value Added
Tax ["DVAT"] Act as also grant of interest from the date of deposit
under section 32 , he shall record
the order in Form DVAT-24 and such notice of
assessment shall be served on the dealer ... penalty under section 33 , he shall record the order
in Form DVAT-24A and such notice of assessment
of penalty shall be served
Sainath Tradehome Pvt Ltd vs Commissioner Of Dvat And Another on 28 February, 2024
Author: Sanjeev Sachdeva
Bench: Sanjeev Sachdeva
$~23
* IN THE HIGH COURT ... TRADEHOME PVT LTD ..... Petitioner
Through: Ms. Jaya Pahwa, Advocate.
versus
COMMISSIONER OF DVAT
AND ANOTHER ..... Respondents
Through: Appearance not given.
CORAM
meaning of Delhi Value Added Tax, 2004
(hereinafter referred to as the DVAT Act ).
WP(C)No.7843/2014 Page ... required to be deducted at source under Section
36(A) of the DVAT Act. It is contended that the Contractee
(Railways) to be on safe
treated as part and parcel of Section 34(1) of the
DVAT Act. The normal period of limitation as prescribed for
passing of a default ... invoked,
preconditions stipulated in the proviso to Section 34(1) of the
DVAT Act must be satisfied. Want of satisfaction of the
preconditions would
under the Delhi Value Added Tax Act, 2004 [hereinafter
referred as ' DVAT Act '] prior to the enactment of the Central Goods
and Services ... submits that petitioner had applied for cancellation of his DVAT Act
Registration and never applied for migration to the GST Scheme.
However, it appears that
from the date of refund in accordance Section 42(1) of the
DVAT ACT, 2004 (hereinafter referred as 'the Act')
2. A refund ... Section 26 of the Act, read with Rule 28(1) of the DVAT Rules,
for the period of March 2006 and in terms of Section
unit would be entitled to benefit of
the MO DVAT scheme for unlimited value and pass on
benefit to the purchaser. But an SSI unit
brought to the notice of the Court that Petitioner migrated
from DVAT to CGST Act after the commencement of GST Act,
whereby the petitioner
engaged
in business since 2014. Said company had been registered under the
DVAT Act and thereafter possessed GST registration.
4. Show cause notice dated
