2022 (10) TMI 1072

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....Through: Mr Vivek Sarin, Adv. Respondent Through: Mr Satyakam, ASC. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J.: (ORAL) CM Appl. 44396/2022 1. Allowed, subject to just exceptions. CM Appl. 44397/2022 2. This is an application seeking condonation of delay in re-filing the appeal. The delay involved is 12 days. 2.1. Mr Satykam, who appears on behalf ....

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....t-aside. However, in the given facts and circumstances and to save any loss to the exchequer by way of tax advantage on account of non-refund of input tax credit, due to sale of the set of product at a price lower than the actual purchase price, Assessing Authority shall be at liberty to proceed in accordance with law within the stipulated period from the date of communication of present ....

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....8) of the Delhi Value Added Tax Act, 2004 [hereinafter referred to as the "Act"]. For the sake of convenience, the said provision is extracted hereafter: "76. Appeals to the Appellate Tribunal xxx xxx xxx (8) The Appellate Tribunal shall not set aside an assessment and remit the matter to the Commissioner for a further assessment, unless it has first - (a) advis....

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....ishes to withdraw the appeal and move the Tribunal by way of a review application, if liberty is granted in that behalf. 11. Mr Satyakam, who appears on behalf of the respondent, says that he cannot come in the way of the appellant moving the Tribunal by moving a review application. 12. The appeal is, accordingly, dismissed as withdrawn with liberty as prayed for. 12.1 The pending applica....