Case Law Details
Siemens Limited Vs Government of NCT of Delhi And Ors. (Delhi High Court)
Siemens Limited Vs. Government of NCT of Delhi And Ors.: Delhi HC Sets Aside DVAT Assessment Order due to Time Lag & Lack of Fair Hearing
Introduction: In a recent legal development, the Delhi High Court (HC) has set aside an order dated 11.10.2019, issued by the respondents, in the matter of Siemens Limited versus the Government of NCT of Delhi and others. The impugned order pertained to default assessment of tax and interest, as well as assessment of penalty under the Delhi Value Added Tax Act, 2004 (DVAT Act).
Chronology of Events: The notices of default assessment, tax, and interest, along with notices of penalty assessment, all dated 29.09.2014, were initially issued by the respondents under Section 32 and Section 33 of the DVAT Act. The petitioner, Siemens Limited, submitted objections to the default assessments on 19.11.2014, and subsequently, the recovery of demand was stayed upon payment of ₹23,00,000/- on 12.08.2015.
The petitioner was provided an opportunity to be heard on 23.09.2015 and 30.10.2015, and the orders were reserved. The order sheet was signed by Shri R.K. Mishra, Special Commissioner-II/ Objection Hearing Authority (OHA). However, no orders were passed for almost four years.
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