complainant relied upon following
documentary evidence:
(a) Copy of Form DVAT 06, which is Mark A. (However, the same is
mentioned ... that it is not disputed that complainant is a proprietorship firm
and DVAT form has been placed on record, it is also not disputed that
Shivam Enterprises (Ex.DW3/1), copy of Form DVAT 07 bearing
No.21422826 dated 06.04.2015 for amendment in the address of
the defendant firm ... copy of Form DVAT 11 bearing
No.58550346 dated 07.09.2016 whereby cancellation of
registration of TIN number of the defendant firm was ordered
material time, therefore as per Section 3 & 4 of the DVAT
read with Rule 3 of the DVAT Rules the plaintiff firm was
under ... Returns
periodically, subsequently, to pay applicable sales tax. Section
3 of the DVAT Act is reproduced to the sake of convenience
herein below
colly) (running in
two pages), delivery note (Form DVAT 33) dated 22.01.2011 Ex.DW1/B.
Invoice no 35 Ex.DW1/C alongwith delivery ... note (Form DVAT 33) dated
29.01.2011 Ex.DW1/D. Invoice no 30 Ex.DW1/E dated 04.01.2011 and
invoice
Dealers Profile as Ex.PW1/1,
2. Certified copy of Form DVAT 16 alongwith Form 2A
and 2B for the financial year ... quarter)
as Ex. PW1/2,
3. Certified copy of Form DVAT 16 alongwith Form 2A
and 2B for the financial year
prove his case, the complainant produced on
record copy of Form DVAT 16, Delhi Value Added Tax Return under Rule 28 and 29
of Delhi ... Colly). Under Section 26 of
the Delhi Value Added Tax Act (DVAT Act) read with Rule 28 of the Delhi Value
Added Tax Rules
prove his case, the complainant
produced on record copy of Form DVAT 16, Delhi Value Added Tax Return under Rule
28 and 29 of Delhi ... Colly). Under
Section 26 of the Delhi Value Added Tax Act (DVAT Act) read with Rule 28 of the
CC No. 519887/16 Manish Gupta
Under Section 26 of the Delhi Value Added Tax Act (DVAT Act) read with Rule 28
of the Delhi Value Added Tax Rules, 2005 (DVAT ... been destroyed, the
complainant could have called the relevant official from the DVAT office to bring the
necessary records.
CC No. 2038/16 Hans Sethi
statement of her firm as
Ex.DW-1/9 (Colly.), Copy of DVAT returns as Ex.DW-
1/10 (Colly.), copy of silver price prevailing ... voluntarily stated that Post marriage, her husband Amit
Goel got the necessary DVAT amendments done in the
month of March, 2014, wherein
ring. It is clear from the testimony of DW1
that revised form DVAT16 was filed by Jaipur Gem Palace.
Nothing is brought on record ... appellant that filing of revised
form DVAT16 is barred under any provision of law. Mere filing of
revised DVAT form 16 does
