H.G. International Vs Commissioner of Trade And Taxes (Delhi High Court)
Delhi High Court held that VAT (Audit) officer, not being jurisdictional officer, are not competent to complete assessment. Accordingly, assessment orders are quashed due to lack of jurisdiction.
Facts- This is a batch of VAT appeals which have been filed by the Appellants challenging the various assessment orders which have been upheld at different stages. The said assessment orders were issued by VATO (Audit). The Appellants/assessees were registered dealers of different wards. In addition to the demands raised, the claims of ITC were also disallowed in the assessment orders.
Conclusion- In fact, on the basis of the decisions in Capri Bathaid Pvt. Ltd. and Larsen & Toubro Ltd., the Coordinate Bench of this Court has quashed the assessments by VATO (Audit), for lack of jurisdiction.
Held that in the overall facts and circumstances of these cases, when the VAT (Audit) officer, not being the jurisdictional officer concerned and also not having the necessary delegation to carry out assessments, the assessments orders in this batch of appeals would not be valid.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. This hearing has been done through hybrid mode.
2. This is a batch of VAT appeals which have been filed by the Appellants challenging the various assessment orders which have been upheld at different stages.
