AAR TEE TRANSPORT CO PVT LTD Vs. COMMISSIONER

JUDGEMENT

(1.) With the consent of the learned counsel for the parties, this writ petition is taken up for hearing at the admission stage itself.

(2.) In this writ petition, the petitioner has prayed for quashing of an order dated 13.7.2006 passed by the Value Added Tax Officer as also the order dated 19.11.2012 passed by the Objection Hearing Authority. It is also prayed that a direction be given to the effect that the objections filed by the petitioner against 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 been made.

(3.) This case has a chequered history inasmuch as this is the third round before this Court. In the first round, this Court disposed of the petitioner's writ petition (W.P.(C) No.10434/2006) on 5.10.2010 by observing that the question which arose for consideration was whether the goods were actually sold in Delhi or only transported through Delhi to reach another destination. It was the case of the petitioner that it is not a dealer and is only transporter and the goods were never sold in Delhi, but were meant for transportation to other states. This Court on 5.10.2010 observed that the said inquiry could not be carried out in a petition under Article 226 of the Constitution of India and consequently it directed the Value Added Tax Officer to conduct such an inquiry on production of documents before him after affording an opportunity of hearing to the petitioner. The amount of Rs.4 lakhs which had been deposited with the Registrar General of this Court was directed to be transferred to the Value Added Tax Authority. It was also directed that the competent authority should complete the aforesaid exercise within two weeks from the date of receipt of the order passed on that day.