Bona Fide Buyers Not Liable for Seller’s VAT Defaults: Delhi HC

Aparici Ceramica Vs Commissioner of Trade & Taxes (Delhi High Court) Delhi High Court has declared Section 9(2)(g) of the Delhi Value Added Tax Act, 2004 (DVAT Act), unconstitutional, stating it infringes upon Articles 14 (Equality before Law) and 19(1)(g) (Right to practice any profession, or to carry on any occupation, trade or business) of the Constitution of India. This decision, issued in a batch of writ petitions including Aparici Ceramica Vs Commissioner of Trade & Taxes, sets aside notices for default assessment of tax, interest, and penalty issued under Sections 32 and 33 of...