2015 (12) TMI 1087

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....fficer (hereinafter referred to as "the VATO"). 2. The contention of the petitioner is that the order which has been passed under Section 36A(8) of the Delhi Value Added Tax Act, 2004 (hereinafter referred to as "the said Act") is without jurisdiction. It is submitted that under the said provision, it is only the Commissioner, who could pass an order and not the VATO. While there could be delegation of the Commissioner's powers under Section 68 of the said Act, it is the case of the petitioner that there has been no such delegation of the Commissioner's powers in favour of the VATO for passing an order under Section 36A. Therefore, it is submitted, the impugned order is liable to be set aside for being without the authority of law. 3.....

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....Act to any Value Added Tax authorities. (2) Where the Commissioner delegates his powers under Chapter X, the delegate shall carry and produce on demand evidence in the prescribed form of the delegation of these powers when exercising the powers. (3) Where the Commissioner has delegated a power to a Value Added Tax Authority, the Commissioner may supervise, review and rectify any decision made or action taken by that Authority. Explanation.- The exercise of this power of supervision, review or rectification will not lead to the issue of an assessment or re-assessment after the expiry of the time referred to in section 34 of this Act. (4) Notwithstanding any law or doctrine to the contrary, the power delegated by th....

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....4, the making of general rulings under section 85, and the conduct of audit or investigations shall, for the purposes of this Act, be the administrative functions." 6. On examining the aforesaid provisions, it is evident that an order under Section 36A(8) has to be passed by the Commissioner in writing. Section 66(3) specifically provides that the Commissioner and the Value Added Tax Authorities shall exercise such powers, as may be conferred upon them, and perform such duties, as may be required by or under this Act. In other words, it is only the Commissioner who can pass an order under Section 36A(8) unless and until the power of the Commissioner has been delegated under Section 68 of the said Act to the VATO. 7. An order dated 31.....