Typographical error duly proved based on revised return and CA’s certificate

Lakra Oil Co Vs Commissioner of Trade & Taxes (Delhi High Court) Delhi High Court held that revised return as well as chartered accountant’s certificate supports the typographical error. Accordingly, OHA directed to determine correct turnover and tax liability thereon. Facts- The appellant is an authorised dealer of Bharat Petroleum Corporation Limited, a public sector undertaking, inter alia, engaged in marketing of petroleum products. The appellant is engaged in re-sale of petroleum products and lubricants. A notice for default assessment dated 02.09.2005 was issued by the Value Added ...