2022 (9) TMI 847

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.... the instant petitions was issued on 11.12.2018. 2.1. On the said date, an interim order was passed in favour of the petitioner/assessee, to the effect that no coercive action will be initiated against it, till the next date of hearing. 3. The record shows that after a preliminary hearing, the coordinate bench passed the following order on 09.07.2019: "W.P.(C)13336 and 13337 of 2018 1. Mr. Rajesh Jain, learned counsel for the Assessee, submits that the impugned orders seeking to revisit the assessment made under the Central Sales Tax Act, 1956 (GST Act) for the fourth quarter of 2014-15 and first quarter of 201516 are unsustainable in law, particularly since the earlier assessments made under Section 32 of the Delhi ....

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....was made absolute during the pendency of the writ petitions. Consequently, the interlocutory applications i.e., CM Appl Nos. 51911 & 51913/2018, were disposed of. 5. A perusal of the order dated 09.07.2019 would show that the periods in issue are the 4th Quarter of 2014-15 and the 1st Quarter of 2015-16. 5.1. It is not in dispute that the assessment proceedings were carried out qua the aforementioned periods under Section 9(2) of the Central Sales Tax Act, 1956 [in short "CST Act"] read with Section 32 of the DVAT Act, 2004 [in short "DVAT Act".] 5.2. It is also not disputed that the assessment proceedings of the aforementioned periods have remained undisturbed. 6. What is also not disputed is that the assessment order dated 24.....

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....il now. 9.2. Mr Farasat says that he cannot but accept the position that if those proceedings had to be revisited, the route open to the respondent/revenue was, if at all, available under Section 74A of the DVAT Act. 9.3. Admittedly, the respondent/revenue has not taken recourse to the power of revision vested in it under Section 74A of the DVAT Act. 10. We may also note that Mr Rajesh Jain, who appears on behalf of the petitioner/assessee, says that Section 7 of the DVAT Act clearly bars reassessment by the assessing officer under the local Act i.e., DVAT Act, once the assessment had been carried out under the CST Act. 10.1. In fact, Mr Jain, to buttress submission, has relied upon the decision rendered by a Bench, comprising o....