TaxTMI 
TaxTMI 
2026 (10) TMI 106
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.... Ruchir Bhatia, Advs. For the Respondent Through: Ms. Urvi Mohan, Mr. Sumit Kumar & Mr. Aakrit Bhargava, Advs. ORDER 1. This appeal is filed under Section 81 of the Delhi Value Added Tax Act, 2004 (for short 'the Act') against the order dated 06.07.2023 passed by the Appellate Tribunal Value Added Tax (for brevity 'the tribunal'). On 18.10.2024, the following substantial questions of law ....
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....fore passing of the order and therefore, the same is in teeth of the judgment of this Hon'ble Court in Bansal Dye Chem?" 2. The brief facts are that the appellant was registered under the Act and was engaged in the business of sale of branded watches, jewellery and bullion. On 05.05.2010, a survey was carried out at the business premises of the appellant and a shortage of stock of Rs.2,96,1....
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....4. Learned counsel for the respondent on instructions from the department is not in a position to refute that on subsequent sale, tax was received by the department on the goods alleged to be found short at the time of survey. However, the argument is that these subsequent sales and payment of tax were a cover-up by the appellant to overcome the proceedings initiated consequent to the survey carri....