COMMISSIONER OF VAT Vs. JUPITOR EXPORTS

JUDGEMENT

(1.) THIS appeal under Section 81 of Delhi Value Added Tax, 2004 (hereinafter referred to as "the Delhi VAT Act"), is directed against the order dated 07.01.2014 passed by the Appellate Tribunal: Value Added Tax (VAT) Delhi (hereinafter referred to as "the Appellate Tribunal") in appeal which had been preferred before it and registered vide No. 75/STT/ -05 -06, in turn, questioning the legality, correctness and propriety of the order dated 06.06.2005 passed by the Commissioner, Sales Tax (hereinafter, "the Commissioner") rejecting the request of the respondent herein ("the Assessee") for compounding the offences allegedly committed by the latter under Section 50(1)(a) and (j) of Delhi Sales Tax Act, 1975 (hereinafter referred to as "the Delhi Sales Tax Act") in terms of the provisions contained in Section 54 thereof.

(2.) IT may be mentioned here that by Section 106 of Delhi VAT Act, amongst others, the Delhi Sales Tax Act was repealed with effect from 01.04.2005. Notwithstanding such repeal, right, title, entitlement, obligation or liability already acquired, accrued or incurred under the repealed legislation survived. The authorities under the Delhi VAT Act have replaced the authorities created under the Delhi Sales Tax Act. The remedies of appeal against orders of such authorities, thus, are available through the machinery created by the new law.

(3.) A view to above effect was taken by another Division Bench of this court in Shiv Shakti Kirana Kendra v. Commissioner, VAT, ILR : (2010) I Delhi 237, inter alia, relying on the decision of Supreme Court in Gammon India Ltd. v. Spl. Chief Secretary & Others : [2006] 145 STC 1 (SC) setting out its conclusions, with which we respectfully agree and follow, in the following words: