Arien Sales & Marketing vs. Commissioner Of Trade & Taxes
Held
The Court held that once an assessment is made under the CST Act, the assessing officer under the DVAT Act loses jurisdiction to re-assess the same transactions. The impugned orders were therefore unsustainable.
Facts
The petitioner challenged assessment orders that revisited earlier assessments made under the Central Sales Tax Act, 1956. The earlier assessments for the periods in question had resulted in a 'nil' demand or had objections pending before the Objection Hearing Authority.
Key Issues
Whether the Value Added Tax Officer (VATO) could re-assess turnover for periods already assessed under the Central Sales Tax Act, especially when objections were pending. Whether Section 7 of the DVAT Act barred such re-assessment.
Sections Cited
Section 32, Section 74A, Section 7, Section 9(2)
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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