2018 (11) TMI 1912

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....oner : Mr. Ashok Dhingra, Mr. Madhur Dhingra and Ms. Shubham Gupta, Advs. For the Respondent : Mr. Ramesh Singh, Standing Counsel for GNCTD with Mr. Chirayu Jain and Ms. Nikita Goyal, Advs. along with Mr. Vimal Diwakar, AA, Deptt. of Trade and Taxes. ORDER The writ petitioner's objection to the impugned order, made by the Special Commissioner on 24.08.2018, is premised upon the chequered ....

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.... (i) that once the Tribunal made the observations with respect to the lack of jurisdiction of the Assessing Officer in exceeding the remand, no further adjudication was possible and (ii) that the OHA could have validly decided the appeal on or before 18.08.2018 given that a notice under Section 74(7) was served on the Special Commissioner on 03.08.2018. As far as the first grievance is concerne....

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....son on the Commissioner or the Value Added Tax Authority deciding the objection. On careful perusal of the file it is observed that the said DVAT 41 was not served in person to my predecessor however he has taken cognizance of DVAT 41 received by his staff. In all fairness of things since he was unable to decide the said objection therefore he has sent the file to Commissioner for decidin....

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.... been passed." This Court is of the opinion that the reasons adduced by the Special Commissioner in the circumstances of the case are persuasive and reasonable given that at the stage when the OHA received the notice, he does not appear to have been delegated with the powers under Section 68 of the DVAT Act. However, on the merits of the impugned order, the court is of the opinion that the Spec....