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TMI Blog2022 (5) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... e four quarters of the FY 2016-17, issued under the DVAT Act, in exercise of power conferred under Section 32 of the said Act, could not have been passed - the writ petition is allowed. - W.P.(C) 2818/2021 - - - Dated:- 6-5-2022 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MS. JUSTICE POONAM A. BAMBA Petitioner Through: Mr. Rajesh Jain, Mr. Virag Tiwari and Mr. Ramashish, Advs. Respondent Through: Mr. Anuj Aggarwal, ASC, GNCTD with Ms. Ayushi Bansal, Mr. Sanyam Suri and Ms. Aishwarya Sharma, Advs. [Physical court hearing/ hybrid hearing (as per request)] RAJIV SHAKDHER, J. (ORAL):- 1. After hearing the matter at some length on 19.04.2022, we had recorded the contours of the case and the issue whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3,600/- was raised, which was, adjusted against the pending refund claim of Rs.21,94,646/-. Resultantly, the amount of tax, which was claimed, albeit after adjustment, was quantified at Rs.6,68,954/-. 3. It is Mr Jain s contention that a perusal of the order dated 18.09.2018, [which is, appended on page 86 of the case file] would show that the demand for the fourth quarter arose on account of cancellation of C-Form. 3.1. It is stated that on account of this circumstance, the sale to the extent of Rs.2,25,62,140/- made to an entity going by the name M/s. Pooja Traders in the fourth quarter of FY 2016-2017, came to be taxed. The tax demand for the said quarter, as noticed above, was crystallized at Rs.28,63,600/-. It is this demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said Act, could not have been passed. 4.1. The suggestion of Mr. Agarwal that the respondents will withdraw the assessment orders dated 18.09.2018 passed qua the FY in issue [i.e., FY 2016-17], will not suffice. 5. Accordingly, the writ petition is allowed. The impugned orders dated 05.10.2019, appended on pages 43 to 78 of the case file, are quashed. 5.1. Consequentially, the respondents are directed to deal with the refund application filed by the petitioner concerning the second quarter of FY 201617, albeit within two weeks from the date of receipt of a copy of this judgement. 5.2. While dealing with the refund application, the aspect concerning the interest will also be dealt with. 5.3. We may note that, according to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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