Arien Sales & Marketing vs. Commissioner Of Trade & Taxes
Held
The Court held that once an assessment has been carried out under the CST Act, the jurisdiction of the officer under the DVAT Act to impose tax on such transactions is ousted. Consequently, the impugned orders were quashed.
Facts
The petitioner challenged assessment orders that revisited earlier assessments made under the Central Sales Tax Act, 1956. The petitioner argued that once an assessment was made under the CST Act, the assessing officer under the DVAT Act could not re-assess the same period.
Key Issues
Whether the DVAT officer can re-assess turnover for periods already assessed under the CST Act, and if Section 7 of the DVAT Act bars such re-assessment.
Sections Cited
Section 7, Section 9(2), Section 32, Section 74A
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
NEUTRAL CITATION NO : 2022/DHC/004909
W.P.(C) 13336-37/2018 $~2 & 3 * IN THE HIGH COURT OF DELHI AT NEW DELHI %
Date of Decision: 01.09.2022 + W.P.(C) 13336/2018 + W.P.(C) 13337/2018
ARIEN SALES & MARKETING
..... Petitioner Through: Mr Rajesh Jain with Mr Virag Tiwari and Mr Ramashish, Advs.
versus
COMMISSIONER OF TRADE & TAXES ..... Respondent Through: Mr Shadan Farasat, ASC with Mr Bharat Gupta, Adv.
CORAM:
HON'BLE MR JUSTICE RAJIV SHAKDHER
HON'BLE MS JUSTICE TARA VITASTA GANJU [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL):
These writ petitions have been directed against the orders dated 05.10.2018, passed by the respondent/revenue.
To be noted, notice in the instant petitions was issued on 11.12.2018. 2. 1. On the said date, an interim order was passed in favour of the petitioner/assessee, to the effect that no coercive action will be initiated against it, till the next date of hearing.
The record shows that after a preliminary heari
The judgment continues below.
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