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DELHI HIGH COURT
RAJIV SHAKDHER, TARA VITASTA GANJU
Shivalaya Construction Co. Pvt. Ltd. – Appellant
Versus
Commissioner Value Added Tax – Respondent
| Table of Content |
|---|
| 1. requirement of pre-deposit under vat act. (Para 3 , 4) |
| 2. arguments on tribunal's prior decisions. (Para 5 , 6) |
| 3. court's observations on limitations and waiver. (Para 8 , 9 , 10) |
| 4. directions for deposit and hearing. (Para 11) |
| 5. conclusion of appeal and terms of disposal. (Para 12 , 13) |
JUDGMENT
Rajiv Shakdher, J. (Oral)--Issue notice.
1.1. Mr Gautam Narayan accepts notice on behalf of the respondent.
2. With the consent of the counsel for the parties, the appeal is taken up for hearing and final disposal, at this stage itself.
3. The appellant has approached this Court, with the grievance, that the Delhi Value Added Tax, Appellate Tribunal, Delhi [in short "Tribunal"] has not completely waived the pre-deposit required to be made under the Delhi Value Added Tax Act, 2004 [in short "Act"].
4. It is not in dispute that, at present, the appellant is required to deposit 10% of the disputed demand, albeit by 18.07.2022.
5. Mr Ravi Kant Chandhok, who appears on behalf of the appellant, says that the issue involved on merits, is covered by the judgments rendered by the Tribunal, in favour of the appellant.
5.1. In this context, reference is made to the followin
The court upheld the necessity for a 5% pre-deposit of the disputed VAT demand, acknowledging an arguable defense from the revenue, while providing for a hearing on merits.
The Tribunal must consider the prima facie case of the appellant before imposing pre-deposit requirements, as mandated by the VAT Act.
The court established that tax authorities must consider evidence and adhere to natural justice principles when determining pre-deposit amounts and input tax credits.
The court affirmed that taxpayers must exhaust alternative remedies before seeking judicial intervention, emphasizing adherence to procedural requirements under the tax laws.
The court emphasized adherence to statutory timelines for adjudicating tax objections, underscoring that undue delays infringe on taxpayer rights and threaten the integrity of the tax system.
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