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Judgment Search Results Home > Cases Phrase: the delhi value added tax amendment act 2013 Page 1 of about 2,056 results (0.114 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 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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Oct 31 2015 (HC)

Ms Acc Ltd Through Dr Arun Kumar Saxena Vs. Mines and Geological Surve ...

Court : Jharkhand

..... rs. 190 crores in the last 5 years ending 2013 14 on account of royalty and cess, vat and other taxes to the state government. section 8 a(5) and section 10 a(2)(c) of the mines and minerals (development and regulation) amendment act, 2015 are extracted below: section 8 a(5): notwithstanding ..... . in the background of the law declared by the hon'ble supreme court and relevant provisions of the mines and minerals (development and regulation) amendment act, 2015, when i examine the rival contentions on the question of grant of interim order, i find substance in the contention raised on behalf ..... that the said intention of the legislature is further reflected in section 10 a(2)(c) of the mines and minerals (development and regulation) amendment act, 2015 in as much as, it is specifically provided that grant of mining lease shall be subject to fulfillment of conditions of the previous approval ..... subramaniam, the learned senior counsel for the petitioner submits that in view of section 8 a(5) of the mines and minerals (development and regulation) amendment act, 2015, the mining leases shall be deemed to have been granted and extended for the period ending 31.03.2030. the petitioner is not a ..... lal nevatia and maruti maruti mineral industries has been taken into account whereas, the state government should have calculated the amount as per pit mouth value. 4. mr. ajit kumar sinha, the learned senior counsel for the respondent state of jharkhand submits that grant of renewal in terms of section .....

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Jan 31 2013 (HC)

Aar Tee Tranport Co. Pvt. Ltd Vs. Commissioner, Department of Trade an ...

Court : Delhi

..... the order dated 13.7.2006 be deemed to have been allowed in view of the provisions of section 74(8) and 74(9) of the delhi value added tax act, 2004. a prayer for refund of an amount of rs.4 lakhs which has been deposited by the petitioner, alongwith interest accrued thereon, has also ..... , j (oral) cm 18700/2012 exemption is allowed subject to all just exceptions. the application is disposed of. cm 689/2013 this is an application for amendment of the writ petition as mentioned in the previous order. the learned counsel for the respondent has no objection to the ..... an opportunity of hearing to the petitioner. for this purpose, the petitioner and/or its representatives shall appear before the objection hearing authority on 05.02.2013 at 11.00 a.m. no further notice for appearance would be necessary.11. the writ petition is disposed of with the above directions. badar ..... respondents would produce the relevant file containing the objections which are the subject matter of the present proceedings. the matter was re-notified on 31.01.2013 (today).8. in the meanwhile, the petitioner received an order dated 19.11.2012 which shows that the order was apparently signed on 16.11 ..... amendments being carried out. consequently, this application is allowed. the amended writ petition, which is annexed along with this application, is taken on record. this application is disposed of. wp(c) 7259 .....

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Feb 26 2016 (HC)

R. Rajaram and Others Vs. The Secretary to Government, Housing and Urb ...

Court : Chennai

..... suffered stay by an order of the court, in the context of limitation provided for publishing the declaration notification under section 6(1) of the act. the explanation to section 11-a, which was added by amendment act 68 of 1984 was to a similar effect. this court in the above case has examined this legal contention and held that the legislature in its ..... wisdom made the period of five years under section 24(2) of the resettlement act, 2013, absolute and unaffected by any delay in the proceedings on account of ..... without the district magistrate's permission, that is, where the tenant has made such construction which would materially alter the accommodation or which would be likely to substantially diminish its value. the ordinary rule of construction is that a provision of a statute must be construed in accordance with the language used therein unless there are compelling reasons, such as, where ..... do not create any ambiguity or conflict. in such a situation, the court is not required to depart from the literal rule of interpretation, as held by this court in cit v. indo-mercantile bank ltd. as under: (air p. 718, para 10) 10. lord macmillan in madras and southern mahratta railway co. ltd. v. bezwada municipality laid down the sphere .....

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Mar 02 2016 (HC)

Capri Bathaid Private Limited And Others Vs. Commissioner Of Trade and ...

Court : Delhi

..... of dvat act is dated 12th november 2013, the opening paragraph of which reads as under: in supersession of all previous orders on the subject, i, prashant goyal, commissioner of value added tax, department of trade and taxes, government of nct of delhi, in exercise of the powers conferred by section 68 of the delhi value added tax (dvat) act, 2004 (delhi act 3 of 2005) read with rule 48 of the delhi value added tax rules 2005 ..... of electrical/electronic wires, other goods etc. it was initially registered with ward 57. due to change of place of business with effect from 1st april 2009, ne filed an amendment application in terms of which it claimed to fall under the territorial jurisdiction of ward 63. it is stated that records of ne, however, have not been transferred by the ..... 2014, the reversal of the itc which has resulted in enhancement of the tax amount pertains to an earlier period. in particular, in each of the cases, reversal of itc was claimed for 2013-14, which in view of amendment to section 11 (2) of the act with effect from 12th september 2013 cannot be carried forward beyond 31st march 2014. the dealers had filed ..... returns in respect of the earlier period and therefore, there could not be revision or reassessment of the tax computed for those periods by reversal of .....

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