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Judgment Search Results Home > Cases Phrase: the delhi value added tax amendment act 2013 Page 1 of about 2,618 results (0.097 seconds)

May 08 2013 (HC)

M/S Aarco Electroniks (Delhi) Vs. the Addl. Commissioner Vat and anr.

Court : Delhi

..... introduced with effect from 01.10.2011 by virtue of the delhi value added tax (second amendment) act, 2011.2. in respect of w.p.(c) no.2763/2013, the relevant period is the financial year 2010-2011 whereas in w.p ..... .(c) no.2766/2013, the relevant period is the financial year 2008-2009. in so far as w.p.(c) no.2763 ..... as the said act). the said 3rd proviso was ..... .p.(c) no.2763/2013. the petitioner has challenged the order dated 21.03.2013 whereby the special commissioner has directed the petitioner to deposit a sum of ` 25 lacs as a condition precedent for hearing the objections. while doing so, the said special commissioner invoked the provisions of the 3rd proviso to section 74(1) of the delhi value added tax act, 2004 (hereinafter referred to .....

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May 08 2013 (HC)

M/S Bajaj Overseas Impex Vs. the Special Commissioner-i and anr.

Court : Delhi

..... introduced with effect from 01.10.2011 by virtue of the delhi value added tax (second amendment) act, 2011.2. in respect of w.p.(c) no.2763/2013, the relevant period is the financial year 2010-2011 whereas in w.p ..... .(c) no.2766/2013, the relevant period is the financial year 2008-2009. in so far as w.p.(c) no.2763 ..... as the said act). the said 3rd proviso was ..... .p.(c) no.2763/2013. the petitioner has challenged the order dated 21.03.2013 whereby the special commissioner has directed the petitioner to deposit a sum of ` 25 lacs as a condition precedent for hearing the objections. while doing so, the said special commissioner invoked the provisions of the 3rd proviso to section 74(1) of the delhi value added tax act, 2004 (hereinafter referred to .....

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Aug 04 2015 (HC)

Veer Service Station and Others Vs. GNCT of Delhi and Others

Court : Delhi

..... government) taking effect from the 3rd june, 2012 shall not form part of the sale price of petrol sold on or after the date of the commencement of the delhi value added tax (third amendment) act, 2012 till such date as the government may, by notification in the official gazette, direct or if the price of petrol falls below the sale price prior to ..... writ petitions is to the constitutional validity of explanation 2 inserted by the delhi value added tax (fourth amendment) act, 2012 to section 2(1) (zd) of the delhi value added tax act, 2004 ( dvat act') as well as to the amendment made in the return form i.e. form dvat-16. 2. in the writ petition filed by the delhi petrol dealers association (dpda), 74 of its members who are all ..... (1) (zd) which stated that the dealer's sale price would always include the input tax, if any. in other words, the input tax liability is included in the sale price and passed on to the purchaser. with effect from 16th january 2013, by the delhi value added (fourth amendment) act, 2012 the above explanation was substituted as under: explanation-1.- a dealer's sale price always ..... includes the tax payable by it on making the sale, if any;explanation.-2 - the amount received or receivable by oil marketing companies .....

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Feb 18 2014 (HC)

Larsen and Toubro Ltd. Vs. Commissioner of Value Added Tax and anr.

Court : Delhi

..... . easwar mr. justice s.ravindra bhat (open court) % 1. the writ petitioner is aggrieved by the two orders, i.e. dated 23.04.2013 and 15.05.2013 issued by the respondents (hereafter referred to as the vat commissioner ), proposing to conduct special audit under section 58a of the delhi value added tax act, 2004 (dvat) for the years 2011-12 and 2012-13. w.p.(c) 3715 ..... ) 2039/2010 dated 19.08.2010 and in s.l. enterprises v. commissioner, the commissioner, vat department of trade and taxes in w.p.(c)1700/2010 dated 20.08.2010.3. the revenue argued and submits that section 58a was amended on 16.01.2013 by the delhi act no.14/2012. it was argued that the opening phraseology in section 58a(1) as it ..... assessee to get the accounts so audited unless the assessee has been given a reasonable opportunity of being heard. xxxxxx7 xxxxxx xxxxxx the revenue s contention that the latest amendment to the dvat act in the present instance did not incorporate the requirement of issuing notice prior to the special audit order, is insubstantial, in our opinion. section 142(2a) before this ..... of accountants or professional or panel of professionals) shall be determined and paid by the commissioner and that determination shall be final. 5. section 142(2a) of the income tax act before its amendment with effect from 01.06.2007 reads as follows: 142. inquiry before assessment xxxxxx xxxxxx xxxxxx2 if, at any stage of the proceedings before him, the assessing officer, having .....

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Jan 27 2014 (HC)

ikea Trading (India) Vs. the Value Added Tax Officer and anr.

Court : Delhi

..... appeal was concerned, a retrospective amendment has been made enabling this court to condone the delay. these aspects were not being disputed by the petitioner.5. on 14.01.2013, this court made the following directions: the grievance of the petitioner is that despite the order of the delhi value added tax appellate tribunal, the amounts ..... prescribed under section 38 (3)(a)(i) of the said act. the learned counsel for the petitioner has placed reliance on a decision of a division bench of this court in the case of swarn darshan impex (p) ltd. v. commissioner, value added tax & anr: in w.p(c) no.3817/2010 decided on ..... that it was preferred after the period of limitation and that there was no provision in the delhi vat act, enabling the court to condone the delay.3. it is argued that given these circumstances, the vat department has to refund the sums claimed by the petitioner since it had succeeded before the tribunal. ..... becomes clear that the refunds are to be paid promptly and the decisions are to be taken as per the time schedule prescribed in the act. unfortunately, the revenue has not followed the said time schedule and has in some way or the other managed to delay the payment of refund ..... a)(ii). as a result, the submission of the learned counsel for the respondents that because of issuance of notice under section 59 of the said act, albeit beyond the prescribed time, the refund was not payable, is not tenable. the learned counsel for the petitioner submits that in the present case .....

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Aug 22 2017 (HC)

Vijay Sanghi & Company vs.commissioner of Trade & Taxes & Ors.

Court : Delhi

..... honour the bills raised by the... petitioner for the work of special audit done by it under section 58a of the delhi value added tax act, 2004 ( dvat act ) pursuant to specific directions of the commissioner of trade & taxes, respondent no.1 herein.2. the facts which are not in dispute are that the... petitioner was entrusted with ..... be final and default in such payment shall be recoverable from the dealer as tax and in the manner provided for the recovery of arrears of tax under this act. (1) (including 10. section 58 a (4) after its amendment of 28th march 2013 with effect from 18th june 2012 reads as under: 58a (4) the ..... the dealers, who were required to make payment of the above bills in terms of section 58a (4) of the dvat act as it stood prior to the amendment on 28th march 2013 (with effect from 18th june 2012), the... petitioner approached this court with a batch of six writ petitions in which on ..... the special audit defaults in making payment?. does the liability get transferred to the dt&t?.9. section 58a (4) of the dvat act as it stood prior to amendment with effect from 18th june, 2012 reads as under: records under sub section 58a (4) the expenses of, and incidental to, the ..... and dry by a defaulting dealer whose accounts have been specially audited, that section 58a (4) of the dvat act was amended. the court sees no reason why the benefit of this amendment should not be extended to the... petitioner considering that the fees payable to the... petitioner has been fixed by the .....

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Aug 03 2016 (HC)

Teleworld Mobiles Pvt. Ltd. Vs. Commissioner of Trade and Taxes

Court : Delhi

..... additional standing counsel accepts notice on behalf of the respondent. 2. this is yet another instance of the department of trade and taxes ( dtandt), government of nct of delhi acting in blatant violation of the statutory provisions of the delhi value added tax act, 2004 ( dvat act )and the decisions of the courts. 3. the background facts are that the petitioner is engaged in the sale and purchase of ..... quarter of 2013-14 on 25th april 2014 a refund of rs ..... in the return filed by the petitioner, the excess tax credit, which stood accrued was carried forward to the next tax period in terms of section 11 (2) (b) of the dvat act. after the amendment to section 11(2) of the dvat act with effect from 12th september 2013, the credit earned for the fourth quarter of 2013- 14 could not be carried forward to the ..... next tax period. therefore, in the return filed for the fourth .....

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Dec 22 2017 (HC)

Fashion Design Council of India vs.govt. Of Nct of Delhi and Anr.

Court : Delhi

..... of the sponsorship agreements and the applicability of the provisions of the act and decide whether the petitioner is liable to pay entertainment tax or not, by passing fresh orders of assessment after hearing the petitioner. thereafter consider the gnct of delhi, in the meanwhile, amended section 2 (m) of the entertainment tax act by adding two explanations and took the position that these provisions were clarificatory ..... entertainment by v.c.r. except with a ticket stamped with an impressed, embossed, engraved or adhesive stamp issued by the state government of nominal value equal to the duty payable under w.p.(c)2563/2013 and connected matters page 58 of 143 section 3; sub-section (2) of section 4 provides for different modes specified thereunder for payment of the ..... it otherwise, a person is when accommodated in the manner that he is permitted to display its product/brand name in w.p.(c)2563/2013 and connected matters page 127 of 143 an entertainment event in lieu of certain value of goods supplied by it or/and services rendered by it or/and the benefits provided to the organizers, then such ..... well settled that if a statute is curative or merely declaratory law retrospective generally intended an amending act may be purely declaratory to clear a meaning of a provision of the principal act which was already implicit. a clarificatory amendment of operation previous the is w.p.(c)2563/2013 and connected matters page 132 of 143 of this nature will have retrospective effect (ibid .....

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Dec 22 2017 (HC)

Bcci vs.govt. Of Nct of Delhi and Ors.

Court : Delhi

..... of the sponsorship agreements and the applicability of the provisions of the act and decide whether the petitioner is liable to pay entertainment tax or not, by passing fresh orders of assessment after hearing the petitioner. thereafter consider the gnct of delhi, in the meanwhile, amended section 2 (m) of the entertainment tax act by adding two explanations and took the position that these provisions were clarificatory ..... entertainment by v.c.r. except with a ticket stamped with an impressed, embossed, engraved or adhesive stamp issued by the state government of nominal value equal to the duty payable under w.p.(c)2563/2013 and connected matters page 58 of 143 section 3; sub-section (2) of section 4 provides for different modes specified thereunder for payment of the ..... it otherwise, a person is when accommodated in the manner that he is permitted to display its product/brand name in w.p.(c)2563/2013 and connected matters page 127 of 143 an entertainment event in lieu of certain value of goods supplied by it or/and services rendered by it or/and the benefits provided to the organizers, then such ..... well settled that if a statute is curative or merely declaratory law retrospective generally intended an amending act may be purely declaratory to clear a meaning of a provision of the principal act which was already implicit. a clarificatory amendment of operation previous the is w.p.(c)2563/2013 and connected matters page 132 of 143 of this nature will have retrospective effect (ibid .....

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Dec 22 2017 (HC)

Gmr Sports Pvt. Ltd. Vs.commissioner of Excise, Entt and Luxury Tax an ...

Court : Delhi

..... of the sponsorship agreements and the applicability of the provisions of the act and decide whether the petitioner is liable to pay entertainment tax or not, by passing fresh orders of assessment after hearing the petitioner. thereafter consider the gnct of delhi, in the meanwhile, amended section 2 (m) of the entertainment tax act by adding two explanations and took the position that these provisions were clarificatory ..... entertainment by v.c.r. except with a ticket stamped with an impressed, embossed, engraved or adhesive stamp issued by the state government of nominal value equal to the duty payable under w.p.(c)2563/2013 and connected matters page 58 of 143 section 3; sub-section (2) of section 4 provides for different modes specified thereunder for payment of the ..... it otherwise, a person is when accommodated in the manner that he is permitted to display its product/brand name in w.p.(c)2563/2013 and connected matters page 127 of 143 an entertainment event in lieu of certain value of goods supplied by it or/and services rendered by it or/and the benefits provided to the organizers, then such ..... well settled that if a statute is curative or merely declaratory law retrospective generally intended an amending act may be purely declaratory to clear a meaning of a provision of the principal act which was already implicit. a clarificatory amendment of operation previous the is w.p.(c)2563/2013 and connected matters page 132 of 143 of this nature will have retrospective effect (ibid .....

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