2018 (1) TMI 555 - SCH - VAT and Sales Tax

Input tax Credit - Constitutional validity of Section 9 (2) (g) of the Delhi Value Added Tax, 2004 - Articles 14 and 19 (1) (g) of the Constitution of India - failure to deposit VAT collected from its buyers, which included SCT - the decision in the case of On Quest Merchandising India Pvt. Ltd., Suvasini Charitable Trust, Arise India Limited, Vinayak Trexim, K.R. Anand, Aparici Ceramica, Arun Jain (HUF) , Damson Technologies Pvt. Ltd., Solvochem, M/s. Meenu Trading Co., Mahan Polymers Versus Government of NCT of Delhi Ors. Commissioner of Trade Taxes, Delhi And Ors. 2017 (10) TMI 1020 - DELHI HIGH COURT contested - Held that - we are not inclined to interfere with the impugned order. The special leave petition is dismissed.

Summary

The Supreme Court dismissed the special leave petition after hearing the Additional Solicitor General for the petitioner. The petitioner was granted liberty to move the High Court with necessary particulars for directions regarding cases where purchase transactions are not bonafide. Any pending applications were disposed of.