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
proprietorship registered
under the Delhi Value Added Tax Act, 2004 (DVAT Act ) as well as under
the Central Sales ... Petitioner filed objections against the above
notices of default assessment in Form DVAT-38 along with
acknowledgment dated 3rd March 2011. Copies of the form
Petitioner, a registered dealer under the Delhi Value Added Tax Act, 2004
(DVAT Act ), filed a return claiming refund on 10th July ... months as per Section
38 (3)(a)(ii) of the DVAT Act would commence from the following Monday
i.e. 13th July
Sections 32 and 33 of the Delhi Value
Added Tax Act, 2004 („ DVAT Act ‟).
2. The Petitioner is registered under the DVAT Act as well ... both under
W.P.(C) 10153/2018 Page 1 of 13
the DVAT Act as well as the CST Act . Against the purchases made during
terms of Section 42 of the
Delhi Value Added Tax Act, 2004 (DVAT Act ).
W.P.(C) 13004/2018 Page 1 of 16
Background facts ... background facts are that the Petitioner is a dealer registered under
the DVAT Act , functioning under the jurisdiction of the Value Added Tax
Officer (VATO
been
registered under the Delhi Value Added Tax Act, 2004 (DVAT Act ) since
2007. The Petitioner has been filing its returns in terms of Section ... DVAT Act read with Rules 26 to 28 of Delhi Value Added Tax Rules, 2005
(DVAT Rules).
W.P.(C) 7842/2018 Page
Delhi Value Added Tax Act, 2004 ,
("hereinafter referred to as the DVAT Act ").
2. The petitioner is engaged in trading of shoe accessories ... registered under the DVAT Act . In accordance with the provisions of the
statute, the petitioner pays tax on purchases made within the state („input
Court on 19.04.2018 is as follows:-
"(i) Whether the Appellate Tribunal, DVAT was right in imposing two
conditions - that the appellant should deposit ... equal
amount as penalty. This decision was appealed against, in the DVAT
Tribunal which by the impugned order required the appellant (upon an
application made
reproduced
hereunder:-
"...17. Turning to Section 73(4) of the DVAT Act, it is seen that the
legislative intent is to ensure continuity ... Court further proceeded to observe that the conspectus of
the DVAT Act and the AT regulations reveal that an AT discharges
judicial functions. Even
Delhi Value Added Tax Act, 2004
[' DVAT Act ' for short] fell for consideration. Section
9 [2][g] of the DVAT Act reads ... with the selling dealer by taking all
precautions as required by the DVAT Act and
those that have not. Therefore, there was need to
restrict
