2013 (6) TMI 433 - HC - VAT and Sales Tax

Objection under DVAT Act - Section 74(8) and 74(9) - It was the case of the petitioner that it is not a dealer and is only transporter and the goods were never sold in Delhi, but were meant for transportation to other states. - held that - the order dated 19.11.2012 does not at all deal with the issue raised by the petitioner with regard to the applicability of Section 74(8) and 74(9) of the said Act in the backdrop of the notice issued by the petitioner on 24.08.2012. For this reason alone, we feel that the impugned order is liable to be set aside. It is ordered accordingly. - matter remanded back.

Summary

Issues:
1. Amendment of writ petition
2. Quashing of orders by Value Added Tax Officer
3. Deemed allowance of objections under Section 74(8) and 74(9) of the Delhi Value Added Tax Act, 2004
4. Refund of deposited amount with interest
5. Compliance with time limits for objection disposal
6. Consideration of objections by Objection Hearing Authority

Amendment of Writ Petition:
In an application for amending the writ petition, the respondent's counsel had no objections to the amendments. The amended writ petition was allowed to be taken on record, and the application was disposed of.

Quashing of Orders by Value Added Tax Officer:
The petitioner sought the quashing of orders dated 13.7.2006 and 19.11.2012 by the Value Added Tax Officer and Objection Hearing Authority, respectively. Additionally, the petitioner requested a direction for deeming objections against the 2006 order as allowed under Sections 74(8) and 74(9) of the Act. A refund of the deposited amount of Rs. 4 lakhs with accrued interest was also demanded.

Deemed Allowance of Objections under Section 74(8) and 74(9):
The case involved multiple rounds before the court, with previous directions given for conducting an inquiry on the petitioner's claims. The court granted liberty to file objections within a specified timeline, excluding periods of pending writ petitions. The petitioner filed objections within the granted period, raising concerns about objection disposal timelines under Section 74(9).

Refund of Deposited Amount with Interest:
The petitioner deposited Rs. 4 lakhs with the court, seeking a refund. The court directed the transfer of the amount to the Tax Authority and allowed for objections to be filed within specified timelines without dismissal on limitation grounds.

Compliance with Time Limits for Objection Disposal:
The petitioner faced delays in the disposal of objections, leading to concerns about timelines specified under Section 74(7) and 74(9) of the Act. The petitioner highlighted the need for timely resolution to avoid deemed acceptance of objections.

Consideration of Objections by Objection Hearing Authority:
The court found the impugned order dated 19.11.2012 inadequate as it did not address the petitioner's arguments regarding Sections 74(8) and 74(9) and the objections raised. The matter was remitted to the Objection Hearing Authority for proper consideration within a specified timeline, emphasizing the need for a thorough examination of the issues raised.

This judgment reflects the court's meticulous consideration of the petitioner's requests for amendment, quashing of orders, deemed allowance of objections, refund of deposited amounts, compliance with objection disposal timelines, and proper consideration of objections by the relevant authority. The court's detailed analysis and directions aimed to ensure procedural fairness and adherence to legal requirements under the Delhi Value Added Tax Act, 2004.