BharatTaxGST

H.G. International vs. The Commissioner Of Trade And Taxes, Delhi

ST.APPL./63/2014HC DelhiGSTCNR DLHC01193519201416 August 2017Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH8 pages
For Petitioner: Mr. H.L. Taneja with Mr Sumit Kumar Batra, AdvocateFor Respondent: Mr. Gautam Narayan, ASC with Mr. R.A Iyer, Advocate for with Ms. Trisha Singh, LA
AI SummaryDismissed

Held

The Court held that the VATO (Audit) had the power to pass the assessment order. Section 58 of the DVAT Act, read with delegation orders, specifically contemplates the auditor conducting an assessment or re-assessment.

Facts

The appellant's input tax credit was rejected, leading to a demand for tax, interest, and penalty. The Value Added Tax Officer (Audit) passed the assessment order, which was upheld by higher authorities. The appellant challenged the jurisdiction of the VATO (Audit) to pass such an order.

Key Issues

Whether an officer conducting an audit under the DVAT Act can also pass the assessment order. Whether the VATO (Audit) had the jurisdiction to pass the default assessment order.

Sections Cited

Section 58, Section 32, Section 33, Section 66, Section 68, Rule 48

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
ST.APPL. 63/2014 Page 1 of 8 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 15 + ST. APPL. No. 63/2014 H.G. INTERNATIONAL ...Petitioner Through: Mr. H.L. Taneja with Mr Sumit Kumar Batra, Advocate versus THE COMMISSIONER OF TRADE AND TAXES, DELHI ...Respondent Through: Mr. Gautam Narayan, ASC with Mr. R.A Iyer, Advocate for with Ms. Trisha Singh, LA CORAM: JUSTICE S. MURALIDHAR JUSTICE PRATHIBA M. SINGH

O R D E R %

16.08.

2017

Dr. S. Muralidhar, J.:

1.

The matter is taken up for hearing today as 14th August 2017 was declared a holiday on account of Janmashtami.

2.

The only question of law framed by the order dated 4th August 2016 is “whether the VATO (Audit) can pass an assessment order in terms of the Delhi Value Added Tax Act, 2004?”

3.

The present appeal by the Assessee under Section 81 of the Delhi Value Added Tax Act, 2004 (‘DVAT Act’) is directed against an order dated 1st August 2014 passed by the Appellate Tribunal, Value Added Tax (‘AT’) dismissi

The judgment continues below.

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