COMBINED TRADERS Vs. COMMISSIONER OF TRADE & TAXES

JUDGEMENT

(1.) An interesting question of law involving the interpretation of Section 74 (7) read with Section 74 (8) and (9) of the Delhi Value Added Tax, 2004 (DVAT Act) arises for consideration in the present petition.

(2.) There have been several earlier rounds of litigation concerning the Petitioner and the Respondent. The background facts are that the Petitioner is a proprietorship concern engaged in the sale/purchase and export of motor parts, tractor parts, accessories and other allied items. The Petitioner is registered with the Department of Trade and Taxes (DT & T), Government of NCT of Delhi (GNCTD) under the DVAT Act, 2004 as well as the Central Sales Tax Act, 1956 ("CST Act").

(3.) The Petitioner had filed a return for the first quarter of 2017-2018 on 11th July, 2017 claiming the refund of Rs.2,94,55,403/-. On 14th September, 2017 the Petitioner submitted eight "C" forms and seven "H" forms in original along with the GRs, Bill of Lading and other documents against the sales made under Sections 8(1) and 5(3) of the CST Act.