Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Delhi Value Added Tax Act. 2004: Section 107 - Delhi Tax Compliance Achievement Scheme 2013 - Clause 8 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Delhi Value Added Tax Act. 2004: Section 107 - Delhi Tax Compliance Achievement Scheme, 2013 - Clause 8 - Power and jurisdiction of the Designated Authority to issue notice under - On facts, issuance of notice under clause 8 by Additional Commissioner to assessee - In reply no objection raised by assessee as regards the jurisdiction of the Additional Commissioner - However, writ petition by assessee challenging the jurisdiction of the Additional Commissioner to issue show cause notice and that the notice was time barred - Writ petitions allowed - On appeal, held: Power to issue the notice under clause 8 is vested with the Commissioner and not in the Designated Authority - Government order dated J(Jh April, 2014 cannot be construed to be an exercise of delegation of powers vested in the Commissioner under Clause 8 to Designated E Authority - Thus, the Additional Commissioner was not competent to issue notice - However; the conduct of the assessee in raising the issue in writ petitions and not earlier was not bonafide, thus, cannot be allowed to take advantage of its own wrong - High Court should have issued directions permitting initiation of fresh proceedings, if the Revenue was so inclined - High Court having failed to do so, F the error is corrected - Issuance of directions to enable the Revenue to issue a fresh notice to assessee under clause 8, if it so desires. |
Judge | Honble Mr. Justice Ranjan Gogoi |
Neutral Citation | 2017 INSC 998 |
Petitioner | Commissioner Of Trade And Taxes And Ors. |
Respondent | Mis Ahluwalia Contracts (india) Ltd. |
SCR | [2017] 10 S.C.R. 50 |
Judgement Date | 2017-10-04 |
Case Number | 15605-15606 |
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