9911796707
TMI Blog2017 (5) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... efund application should not be viewed by the Department as an opportunity to create a fresh demand particularly if the time limits not only for making the refund but even for re-opening the assessments of previous years has long been crossed - The entire exercise indulged in by the VATO as above at the stage of refund is wholly without the authority of law. The re-opening of the assessments of ea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent DVAT Department since 24th June, 2014. The present petition was filed on 4th March, 2017 and notice was issued on 7th March, 2017. On that date, this Court was not informed by the counsel for the Respondent that on 3rd February, 2017, the VATO of Ward No. 49 had in fact passed a notice of default under Section 32 of the Delhi Value Added Tax Act, 2004 ( DVAT Act ). On the same date, by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount of ITC verified is ₹ 3,217/- allowed. Rest of amount of ₹ 1,81,646/- is disallowed. A part from this registration of M/s Sharda Enterprise (07810471786) was cancelled W.E.F.12-12- 2013. Therefore, ITC to tune of Rs. In 2013-14 is disallowed. 3. This court in several judgments including Swarn Darshan Impex (P) Ltd. v. Commissioner, Value Added Tax (2010) 31 VST 475 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of tax, interest and penalty dated 3rd February 2017 under Sections 32 and 33 of the DVAT Act and the consequential 'Adjustment Order' of the same date. 6. The Court therefore directs that the refund amount in the sum of ₹ 1,97,494/- together with interest payable thereon under Section 42 of the DVAT Act shall be directly paid into the account of the Petitioner by the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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