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TMI Blog2017 (5) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... d to observe that there has been a persistent attempt by the DVAT Department to somehow ensure that the refund claims are defeated by creating fresh demands which are then adjusted against the refund amount. The Court is, therefore, not able to sustain any of these orders of notice of default assessment of tax and interest passed on 31st March, 2017 by the VATO, Ward-50 creating fresh demands in respect of the periods of November and December, 2012 and January and March, 2013. The said notices of default assessment of tax are hereby quashed. Petition allowed - decided in favor of petitioner. - W.P.(C) 1001/2017 - - - Dated:- 3-5-2017 - S. MURALIDHAR CHANDER SHEKHAR JJ. Petitioner Through: Mr. S.K. Khurana, Advocate Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017. Throughout this period, the VATO of Ward-50, who is the concerned VATO as far as the Petitioner is concerned, chose not take any action. He waited till 31st March, 2017 to pass four separate orders of that date, which are notices of default assessments tax and interest under Section 32of DVAT Act, creating demands for the periods for November 2012, December 2012, January 2013 and March 2013. 6. The Court has been shown all the four orders. These are standard orders, with the wording virtually being the same, with only the figures being different. As a sample, the first default assessment order for the period November 2012 is reproduced: Whereas I am satisfied that the dealer has not furnished returns/furnished incomplete retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Total amount due (6+7) (5) (6) (7) (8) 8,39,723 8,39,723 0 8,39,723 Signature : RAJESH KUMAR Designation : VATO (Ward 50) Place : Delhi Date : 31-03-2017 7. The only justification put forth by Mr. Satyakam, learned Additional Standing Counsel for the DVAT Department is that under Section 32 read with Section 34(1) of the DVAT Act, the Department was within its rights to re-open the assessment and this was within time because the period within which such re-assessments should be made under Section 34(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esh demands which are then adjusted against the refund amount. This is a pattern that the Court has been observing in several petitions listed before it on a daily basis. Despite several judgments of this Court lamenting the utter failure of the DVAT Department to act in accordance with law, the approach and attitude of the DVAT Department towards refund claims has not changed one bit. The harassed dealers awaiting refunds for several years are compelled to repeatedly come to this Court for orders. 11. The Court has frowned upon the above conduct of the DVAT Department in several of its judgments including Teleworld Mobiles Pvt. Ltd. V. Commissioner of Trade Taxes, (2016) 94 VST 358 (Del). On a daily basis, the Court has been passi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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