2014 (3) TMI 513

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.... the objection to the order of the Commissioner under section 74(7) that even though its objection was accepted substantially yet in the operative directions the Objection Hearing Authority (hereinafter called as "OHA") under sections 74 of the Delhi Value Added Tax Act, 2004 (hereinafter called the "Act") was accepted. Yet in the operative portion, the OHA as the Commissioner is called in such cases has directed the assessing authority to determine not only the tax due after verification but also the interest component. 3. The assessee relies upon several judgments and contends that the power of the OHA under section 74(7) is extremely limited and circumscribed and certainly does not extend to the jurisdiction to direct recovery of intere....

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....arguments of the counsel, whereupon, i am of the considered view that since the dealer is in possession of above said statutory forms; it would be just and fair to consider the said form for the purpose of concessional rate of tax in the light of judgment of Hon‟ble High Court of Delhi in the case of M/s Kirloskar Electric Co. Ltd., Vs. CST wherein it has been held that the State was entitled only to the tax which was legitimately due to it and statutory forms can be accepted even at the appellate stage if the dealer could not procure the same at the time of assessment. 7. Keeping in view the facts stated above, the objection relating to default assessments u/s 9 of CST Act for the tax period stated above is accepted and VATO concern....