Case Law Details
Firmenich Aromatics Production (India) Pvt. Ltd. Vs Union of India (Gujarat High Court)
Delhi High Court sets aside ex-parte assessment order and directed petitioners to place on record available documents to stake claim that Inter-state sales/ branch transfers have taken place.
The petitioner is a trader in home appliances under brand name “CROMA”. Refund was due to it for the quarter in 2013-2014. The assessing officer, however, to stall refund passed best judgment orders on the ground that details of inter-state sales were not provided. The demand of over Rs.152 crores were confirmed. Hence, petitioner approached the High court.
The several legal arguments were raised by the petitioner. The petitioner contended that original C- forms were provided already and only copies are available now. The petitioner contended that “review” was not permissible in the garb of assessment under section 58 of Delhi Value Added Tax Act. The revenue conceded that the orders be set aside and matter be reheard by the assessing officer in view of ex-parts assessment order.
The Hon’ble High Court set aside the assessment orders and directed the petitioner to place documents before the concerned officer to stake claim that inter-state sales/ branch transfers have taken place. Disposes off petition.
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