Pecuniary jurisdiction limits for objections under DVAT set, assigning officers by ward and enabling cross competence for linked penalties. Fixes territorial and pecuniary jurisdiction for objections under the Delhi Value Added Tax Act, 2004 by assigning specified officers to wards and monetary thresholds for objections against assessment, default assessment, re assessment and penalty orders. States that an authority with higher pecuniary jurisdiction for an assessment can hear the linked penalty objection and vice versa, and that such an authority may hear the corresponding Central Sales Tax appeal for the same tax period irrespective of the amount.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Pecuniary jurisdiction limits for objections under DVAT set, assigning officers by ward and enabling cross competence for linked penalties.
Fixes territorial and pecuniary jurisdiction for objections under the Delhi Value Added Tax Act, 2004 by assigning specified officers to wards and monetary thresholds for objections against assessment, default assessment, re assessment and penalty orders. States that an authority with higher pecuniary jurisdiction for an assessment can hear the linked penalty objection and vice versa, and that such an authority may hear the corresponding Central Sales Tax appeal for the same tax period irrespective of the amount.
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