Case Law Details
Thermoking Vs Commissioner of State Goods And Service Tax (Delhi High Court)
In this case concessional rate of duty had been denied to the petitioner on the ground that the C-Forms, relied upon by the petitioner, had been cancelled by the concerned tax authorities in Haryana with retrospective effect.
Mr. Rajesh Mahna submits that the said issue stands covered by a decision of a coordinate Bench of this Court in Surinder Pal and Sons-HUF v. Value Added Tax Officer (Ward 57) Department of Trade & Taxes, Government of NCT of Delhi & Ors.: W.P.(C) 12142/2018, decided on 14.11.2018 as well as the decision of this Court in Indo Silicon Electronics Pvt. Ltd. v. Commissioner Trade & Taxes & Ors. (Neutral Citation Number 2023:DHC:2605-DB).
earned Counsel appearing for the respondent, submits that since the petitioner contends that it has documents to establish the inter State sales and there is no dispute that the adjudicating authorities have the jurisdiction to examine the relevant documents, the matter should be remanded to the concerned authority for deciding afresh, after affording the petitioner, an opportunity to be heard.
In the aforesaid view, the present petition is allowed.The matter is remanded to the assessing authority to determine the petitioner’s claim afresh and in the light of the decision of this Court in Indo Silicon Electronics Pvt. Ltd. (supra) and Surinder Pal and Sons-HUF (supra).
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