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TMI Blog2023 (4) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent, submits that since the petitioner contends that it has documents to establish the inter State sales and there is no dispute that the adjudicating authorities have the jurisdiction to examine the relevant documents, the matter should be remanded to the concerned authority for deciding afresh, after affording the petitioner, an opportunity to be heard. The impugned notices of penalty and assessment dated 22.05.2019 and 02.08.2018 are set aside - matter is remanded to the assessing authority to determine the petitioner s claim afresh - Petition allowed. - W.P.(C) 7179/2019 - - - Dated:- 19-4-2023 - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE AMIT MAHAJAN For the Petitioner Through: Mr. Rajesh Mah ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi Value Added Tax Act, 2004 ( DVAT Act ), read with Section 9(2) of the Central Sales Tax Act, 1956. 5. The petitioner filed objections under Section 74 of the DVAT Act, challenging the six notices (three assessment notices and corresponding three penalty notices) for the three quarters of the financial year 2016-17. 6. The petitioner produced the C-Forms issued by the tax authorities of Haryana in respect of the inter State sales turnover for the three quarters of the financial year 2016-17 (₹48,93,960/- for the second quarter; ₹1,13,14,248/- for the third quarter; and ₹1,92,76,470/- for the fourth quarter). 7. The objections filed by the petitioner were transferred to the Special Objection Hearing Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in Indo Silicon Electronics Pvt. Ltd. v. Commissioner Trade Taxes Ors. (Neutral Citation Number 2023:DHC:2605-DB). 13. Although the said controversy is covered by the aforesaid decisions, Mr. Satyakam, learned Counsel appearing for the respondent, submits that since the petitioner contends that it has documents to establish the inter State sales and there is no dispute that the adjudicating authorities have the jurisdiction to examine the relevant documents, the matter should be remanded to the concerned authority for deciding afresh, after affording the petitioner, an opportunity to be heard. 14. In the aforesaid view, the present petition is allowed. The impugned notices of penalty and assessment dated 22.05.2019 and 02.08.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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