2011 (12) TMI 198

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.... for the Respondent   JUDGMENT   Sanjiv Khanna, J   1. The present appeal under Section 81 of the Delhi Value Added Tax Act, 2008 (Act, for short) impugns order dated 30th November, 2011 passed by the Appellate Tribunal, Value Added Tax, Delhi. By the impugned order the Tribunal has disposed of the application under Section 76(4) of the Act for waiver of pre-deposit with th....

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.... turnover of Rs.3,01,74,396/-. The said turnover comprised of taxable turnover @ 1%, 4% and 12.5% and also included exempted turnover. The total output tax liability on the aforesaid turnover as per the appellant was Rs.21,77,506/-. The appellant had carried forward tax credit from the previous period of Rs.31,31,446/-. After adjusting the output tax liability of Rs.21,77,506/- from this tax credi....

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.... by the appellant for the second quarter for the assessment year 2008-09 was treated as valid/correct return and the revised return by the assessee was treated as null and void return. The Assessing Officer vide order dated 27.10.2010 held that the appellant-assessee should have filed objections and could not have revised the return. It may be noted that the Assessing Officer did not rework or que....

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....edit of Rs.31,31,446/- have been accepted. Thus, there is no demand on the basis of original return. The revised return has been rejected as void. In these circumstances, we feel that the appellant should not be asked to make a pre-deposit before the hearing of the appeals. Even after the audit is carried out under the Act, the tax assessed was in minus figure and the figures in the original retur....