2015 (12) TMI 1194

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cation is allowed and the main appeal is taken up for hearing. ST.APPL. 64/2014 3. This appeal is directed against the order dated 23rd May, 2014 passed by the Appellate Tribunal, Value Added Tax, Delhi ('Tribunal') in Appeal Nos.58-60/ATVAT/10-11 for Assessment Period 2nd, 3rd and 4th quarter of 2007-08. 4. The Appellant is engaged in the export of leather wallets, leather goods etc. and is a registered dealer under the Delhi Value Added Tax Act ('DVAT Act'). Pursuant to an audit conducted of the Appellant on 26th June 2009, a default assessment of tax, interest and penalty was made by the Assessing Authority. Aggrieved by the said order, an appeal was filed by the Assessee before the Objection Hearing Authority ('OHA'). By order dated ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... any substantial question of law on the direction of remand, as genuineness of the transactions between the appellant and M/s Satyam Sales Corporation and M/s Sun Glob Corporation have to be examined. In case the transactions between the appellant-assessee and the M/s Satyam Sales Corporation and M/s Sun Glob Corporation are found to be bogus or sham, obvious consequences will follow. The question raised would arise in case it is held that the transactions between the appellant and M/s Satyam Sales Corporation and M/s Sun Glob Corporation were genuine but the said Corporations have not deposited VAT with the authorities, though the same was duly charged and paid by the appellant. At the request of the counsel for the Revenue, re-list the ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... which the Assessing Authority proceeded in the matter even after the order passed by this Court on 14th July, 2015 was arbitrary and resulted in a miscarriage of justice. 10. Whatever may be the grievance with the Assessee as against the order dated 10th November, 2015, it would have to be agitated before the appropriate authority before whom an appellate remedy is available to the Assessee. In other words as and when the Assessee challenges the Assessing Authority's order dated 10th November 2015 before the OHA, on all grounds that are available to him in accordance with law, the said grounds would be examined on merits by the OHA. It is beyond the scope of the present appeal for this Court to examine the correctness of the said orde....