9911796707
TMI Blog2010 (10) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... y sold in Delhi or only transported through Delhi to reach another destination? - Held that: - The said inquiry cannot be carried out while dealing with a petition under Article 226 of the Constitution of India - the Value Added Tax officer under the Act are directed to conduct an inquiry on production of documents before him - appeal allowed by way of remand. - W.P.(C) 10418/2006 and CM Nos. 782 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of power under the Value Added Tax Act, 2004 (for brevity, ?Act?) and the rules framed thereunder had seized the vehicles and after the goods were unloaded, they were detained and penalty was imposed. Be it noted, when the penalty was imposed on the detained goods, the petitioners had moved this Court and this Court by an interim measure had directed that goods should be released subject to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under the Act and, therefore, the imposition of penalty is vitiated under law. Mr. Srivastava further submitted that the Corporation relied on Section 61(8) of the Act on the ground that they were not to carry the documents in view of the language employed in the said Section. As has been stated earlier, after the goods reached Delhi, the competent authority of respondent No.1 under the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to prepare an account payee cheque in the name of the Commissioner of VAT, Government of NCT of Delhi, New Delhi. The cheque shall be handed over to Mr. H.L. Taneja, learned counsel for GNCT of Delhi after obtaining the receipt. The competent authority of the Value Added Tax officer shall complete the aforesaid exercise within a period of two weeks from the date of receipt of the order p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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