2017 (8) TMI 578 - SCH - VAT and Sales Tax

Order of assessment - Refund claim - reopening of assessment while processing refund claim - Section 9(2)(g) of the DVAT Act - the decision in the case of I Smart Mobile Technology Private Limited Versus Commissioner Of Vat & Anr. 2017 (5) TMI 656 - DELHI HIGH COURT contested where it was held that with reference to Section 9(2)(g) of the DVAT Act it requires to be noticed that it envisages a situation where a selling dealer fails to deposit the tax that has been collected or fails to lawfully adjust it against the output tax liability - Held that - the decision in the above case upheld - leave granted.