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TMI Blog2023 (3) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... rading Co v. Commissioner of Trade and Taxes, whereby the said appeal preferred by the appellant was partly rejected. 2. The appellant has projected the following questions: "a) Whether the impugned order passed by Hon'ble DVAT Appellate Tribunal is perversed to facts of the case inspite of having enough material regarding the alleged clerical error in reported sale in return. As per record turnover was Rs. 13,82,000/- but inadmissible the same turnover was reflected as Rs. 1,38,82,000 and therefore the Tribunal erred in law is not accepting the explanation. b) Whether the Hon'ble DVAT Appellate Tribunal is erred on law to upheld and sustain the penalty u/s 86(10) of DVAT Act as the penalty is imposed in contravention to provision of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. Third, that the invoices produced were not signed by the authorised representatives and therefore, the same contravened with the provision of Section 50(f) of the Delhi Value Added Tax Act, 2004 (hereafter 'the DVAT Act'), which invited penalty under Section 86(17) of the DVAT Act. Accordingly, the assessing authority (VATO) imposed a liability of Rs.1,00,000/- on the said ground. 7. Fourth, the VATO found that the sales amounting to Rs.1,45,74,396/-, which was claimed as inter-state sales, are not supported with the evidence to show the movement of goods to a place outside Delhi. Out of the said amount, the sales of Rs.13,07,600/- were in respect of MTO, which was chargeable to tax at the rate of 20% resulting in a tax liability of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate Tribunal, Value Added Tax (Appeal No.79/AVAT/06-07) for the assessment years 2005-06. However, the said appeal was rejected by an order dated 10.06.2014. 14. Aggrieved by the order dated 10.06.2014 passed by the Appellate Tribunal, the appellant preferred an appeal before this Court (being ST.APPL. 9/2016). The said appeal was allowed by this Court by an order dated 24.05.2016 and the matter was remanded to the Appellate Tribunal to consider afresh in light of the observations made in the said order dated 24.05.2016. 15. The Appellate Tribunal passed the impugned order pursuant to the order dated 24.05.2016 passed by this Court in ST. APPL. 9/2016 remanding the matter for consideration afresh. 16. Insofar as the appellant's cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the correct turnover, however, the Appellate Tribunal did not consider the same on the ground that the same were filed belatedly. 19. The Appellate Tribunal accepted the appellant's contention that it was not afforded any opportunity to clarify the doubts that had crept in the mind of OHA regarding genuineness of transportation of goods for the reason that the Value Added Tax Inspectors (hereafter 'VATI') were unable to verify the transportation of goods by some transporters. The Appellate Tribunal was of the view that it would be in the interest of justice to afford the appellant an opportunity to substantiate its claims regarding inter-state sales. Accordingly, the Appellate Tribunal remanded the matter to the OHA for consideration a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 38,82,000/- instead of Rs.13,82,000/-. 24. In this regard, it is relevant to note that there is no dispute that the tax computed in the said returns was commensurate with the turnover of Rs.13,82,000/-. The appellant claims that the same was correctly computed. Thus, prima facie, the contention that a typographical error had crept in the sales figure as reported is not insubstantial. 25. More importantly, it is not disputed that the appellant had produced his books, which were subjected to audit. The same would have clearly revealed the sales turnover as recorded in the books of accounts. 26. The appellant had also filed a revised return which was produced before the Appellate Tribunal. In addition, the appellant had also filed a charter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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