LAWS(DLH)-2017-4-191

GARG ROADLINES Vs. COMMISSIONER, TRADE AND TAXES

Decided On April 12, 2017
Garg Roadlines Appellant
V/S
Commissioner, Trade and Taxes Respondents

JUDGEMENT

(1.) This writ petition by the Petitioner, Garg Roadlines, an authorised agent of Bharat Petroleum Corporation Limited ('BPCL'), and registered with the Department of Trade and Taxes ('DTT') challenges the undated and unsigned notice No. F.CD:105350157/Ward 63 posted at the Web ID of the Petitioner for "revision under Section 74(A) of the orders of the learned Special Commissioner-II/OHA" requiring the Petitioner to appear before the Respondent, Commissioner, Trade and Taxes on 28th February 2017 at 11.30 am.

(2.) Background to the present petition is that sales of petroleum products and lubricants made by the Petitioner in Delhi include sales in the course of inter-State trade and commerce. It was stated that after tax adjustments, the Petitioner had excess of input tax credit for the tax period and therefore, was entitled for refund. It is stated that the Petitioner claimed refund in the return filed in July 2010. For the period since then till March 2012, according to the Petitioner, a aggregate refund of Rs. 4,06,24,323 was due to the Petitioner. It is stated that instead of granting the refund due to the Petitioner for the month of July 2010 the Value Added Tax Officer ('VATO') framed a default assessment of tax, interest and penalty under Sections 32 and 33 of the Delhi Value Added Tax Act, 2004 ('DVAT Act'). The Petitioner then filed objections under Section 74 of the DVAT Act before the Objection Hearing Authority ('OHA').

(3.) By an order dated 14th October 2016 Special Commissioner-II/OHA upheld the objections and set aside the impugned order of the Value Added Tax Officer ('VATO'). Paras 8 and 9 of the said order, which set out the entire context in which the objections of the Petitioner were sustained read as under: