2016 (8) TMI 427

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..... itional Standing Counsel for GNCTD with Mr. Vinod Kumar ORDER CM No. 25178/2016 (for exemption) 1. Allowed, subject to all just exceptions. W.P.(C) 6021/2016 & CM No. 25177/2016 (for stay) 2. Notice. Mr. Satyakam, Additional Standing Counsel for the Respondents accepts notice. 3. The challenge in this appeal by the Assessee, who is a registered dealer under the Delhi Value Added Tax Act, 200 .....

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..... iso to Section 2(1)(zd) of the DVAT Act. The assessing authority took the view that the aforementioned proviso to Section 2(1)(zd) of the DVAT Act was not applicable from 30th November 2006 onwards. 5. Notices of default assessment of tax and interest under Section 32 of the DVAT Act and penalty under Section 33 of the DVAT Act were issued. The Appellant Assessee then went before the OHA who by a .....

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..... ty under Section 86(10) of the DVAT Act for the period November 2006 took into account the question of bona fides of the Appellant in claiming the deduction. The AT in that order accepted the Assessee's plea that returns were being filed on a certain understanding of the proviso to Section 2(1)(zd) of the DVAT Act and, therefore it did not call for imposition of any penalty. 9. Inasmuch as the im .....

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