Thursday, January 18, 2024

Indirect Tax : HC Answers Vexed Legal Issue and Allows the Petition

 Indirect Tax : HC Answers Vexed Legal Issue and Allows the Petition


In one of the case, an important legal issue on indirect tax was answered. 


In Combined Traders v Commissioner of Trade and Taxes [2019] GCtR 4351 (Delhi) it was reiterated in context of Delhi Value Added Tax Act, 2004 that "where the order under challenge is set aside, it results in restoration of the position that existed on the date of the order that has been quashed."  It was also held that "Section 34 (2) of the DVAT Act appears to be a general provision relating to assessments".


Written by 

Vishal

Delhi

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