Demand based on comparison of VAT returns and Services Tax returns is invalid

Commissioner of Central Tax Vs Indure (P) Limited (Delhi High Court) Delhi High Court held that VAT Act and the Finance Act are disparate in character as far as levy and collection of tax is concerned. Thus, demand based on comparison of returns filed under VAT Act and Finance Act is erroneous. Accordingly, appeal of department dismissed. Facts- This is an appeal challenging the impugned order dated 30th July,2024 by which the appeal of the Department has been dismissed by Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi. The short question that arises in this mat...