Fwd: Delhi VAT Tribunal - Division Bench - M/s JSW Steels Limited Vs. Commissioner of Trade Taxes, Delhi..
Respected Members,
Greetings for the day,
This is for your information please:
Please find attached herewith the Judgement of Delhi VAT Tribunal- Division Bench in case of M/s JSW Steels Limited Vs. Commissioner of Trade Taxes, Delhi.
Date of Judgement -- 28-01-2016.
Truck was intercepted on Mathura Road, near Ashram by VATO , Ward 89 and on the basis of the Statement of the Driver of the Truck, Tax and Penalty was imposed U/s 86(19).
Tax & Penalty imposed by the Ld. VATO and upheld by the LD. OHA is hereby quashed and set aside and appeals are allowed.
The Tax and penalty which have deposited by the Appellant , are ordered to be adjusted as the advance tax against the future liability of the appellant.
25 VSTI 2016 C-83
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