TaxTMI 
TaxTMI 
2022 (5) TMI 471
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....ndent Through: Mr. Anuj Aggarwal, ASC, GNCTD with Ms. Ayushi Bansal, Mr. Sanyam Suri and Ms. Aishwarya Sharma, Advs. [Physical court hearing/ hybrid hearing (as per request)] RAJIV SHAKDHER, J. (ORAL):- 1. After hearing the matter at some length on 19.04.2022, we had recorded the contours of the case and the issue which arose for consideration in the instant matter : "1. The substantive....
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....diction exercised by the respondent, via the impugned order, is contrary to Section 7 of the DVAT Act, 2004 and Article 286 of the Constitution. 2.3. In support of this plea, Mr Jain has drawn our attention to Annexure P-2 (Colly), which relates to assessment orders passed on 18.09.2018 with regard to all four quarters of Financial Year (FY) 2016-2017. 2.4. Furthermore, Mr Jain has drawn our a....
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....rter of FY 2016-2017, came to be taxed. The tax demand for the said quarter, as noticed above, was crystallized at Rs.28,63,600/-. It is this demand that was adjusted, via the aforementioned adjustment order dated 16.11.2018. 4. Prima facie, we are of the view that the impugned order that has been passed in the petitioners case for the aforementioned period, is without jurisdiction. 5. Mr Agga....
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.... 32 of the Delhi Value Added Tax Act, 2004 [in short "DVAT Act"]. 3.1. As noted hereinabove, tax adjustment against refund vis-a-vis the fourth quarter for FY 2016-17 was also made; an aspect which is not disputed. 4 Therefore, we are of the view that the impugned orders dated 05.10.2019, which concern all the four quarters of the FY 2016-17, issued under the DVAT Act, in exercise of power confe....