2015 (12) TMI 919

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.... Adv ORDER VAT APPEAL No. 4/2015 & CM No. 25585/2015 (for stay) 1. This appeal by the Assessee under Section 81 of the Delhi Value Added Tax Act, 2004 ('DVAT Act') is against the order dated 23rd September 2015 passed by the Appellate Tribunal, Value Added Tax ('Tribunal') whereby as a pre-condition for considering its appeal against the order dated 5th May 2015 passed by ....

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....ending before the OHA when the Assessee received a notice dated 19th December 2012 for 'Audit of business affairs' under Section 58 of the DVAT Act. According to the Assessee the very transactions which were the subject matter of the assessment order, the challenge to which was pending before the OHA, had been picked for audit, and the VATO for a second time passed the assessment order on ....

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....concerning the prima facie case of the Assessee, in the manner projected by it, has not merited appropriate consideration in the hands of the Tribunal. The central issue was whether the Audit Officer could have picked up some transactions of the Assessee under Section 58 of the DVAT Act even when the original assessment order for the same period was already pending consideration before the OHA. Th....