Case Law Details
Rashtriya Transport Corporation Vs Commissioner of Delhi Goods and Service Tax (Delhi High Court)
Delhi High Court held that section 3(9) of the DVAT Act does not specifically provide a time-frame for submission of documents. Accordingly, relevant documents with respect to possession of goods by person found in custody of goods should be submitted within a reasonable time.
Facts- The appellant has filed the present appeal impugning an order dated 26.08.2021, passed by the Appellate Tribunal Value Added Tax, Delhi confirming the levy of tax amounting to ₹4,91,096/- as well as levy of penalty under Section 86(14) of the Delhi Value Added Tax Act, 2004 (the DVAT Act).
The controversy, in the present case, relates to the issue whether the goods discovered in the appellant’s godown were liable to be considered as the appellant’s goods in terms of Section 3(9) of the DVAT Act.
Conclusion- It is material to note that Section 3(9) of the DVAT Act does not specifically provide a time-frame for submission of documents. It merely contemplates a presumption as to the ownership of the goods if the person in custody of goods fails to furnish any information in possession in respect of the goods on being required to do so by the Commissioner.
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