CARZONRENT INDIA PVT LTD v. COMMISSIONER OF VALUE ADDED TAX

Delhi High Court · 17 Jan 2013 · 2013:DHC:295-DB

S. Ravindra Bhat; R. V. Easwar

ST.APPL.4/11, 5/11, 6/11, 7/11, 8/11, 9/11 & 16/11

2013:DHC:295-DB

tax other Significant

AI Summary

The Delhi High Court adjudicated multiple VAT disputes between the Commissioner of VAT and corporate entities, affirming that tax assessments must strictly comply with statutory provisions and that assessees have the right to challenge erroneous tax demands.

Full Text

ST.APPL.4/11, 5/11, 6/11, 7/11, 8/11, 9/11 & 16/11 Page 1
HIGH COURT OF DELHI

RESERVED ON: 27.09.2012 PRONOUNCED ON: 17.01.2013

ST.APPL. 5/2011
COMMISSIONER VALUE ADDED TAX ..... Petitioner

VERSUS

M/S. CARZONRENT INDIA PVT LTD ..... Respondent

ST.APPL. 6/2011

VERSUS

M/S. CARZONRENT INDIA PVT LTD ..... Respondent

ST.APPL. 7/2011, C.M. APPL. 10492/2011 & Cross Appeal
13377/2012

VERSUS

M/S. A L D AUTOMATIVE PVT LTD ..... Respondent

ST.APPL. 8/2011
COMMISSIONER OF VALUE ADDED TAX ..... Petitioner

VERSUS

M/S. L & T FINANCE LTD ..... Respondent

ST.APPL. 9/2011

VERSUS

M/S. DIGITECH SYSTEMS ..... Respondent 2013:DHC:295-DB
ST.APPL.4/11, 5/11, 6/11, 7/11, 8/11, 9/11 & 16/11 Page 2

ST.APPL. 16/2011
CARZONRENT (INDIA) PVT LTD ..... Petitioner

VERSUS

COMMISSIONER OF VALUE ADDED TAX ..... Respondent
Through: Sh. Parag. P. Tripathi, Sr. Advocate with
Ms. Avnish Ahlawat and Ms. Monisha Handa, Advocates, for VAT.
Through : Ms. Prem Lata Bansal, Sr. Advocate with Sh. Ruchir Bhatia and Sh. Arnav Kumar, Advocates.
Sh. Vineet Bhatia, Advocate.

CORAM:

MR. JUSTICE S. RAVINDRA BHAT MR. JUSTICE R.V. EASWAR
MR. JUSTICE S.RAVINDRA BHAT The above mentioned matters have been decided on 17.01.2013. For detailed

JUDGMENT

, the decision dated 17.01.2013 in St.Appl. 4/2011 may be referred to.
S. RAVINDRA BHAT (JUDGE)
R.V. EASWAR (JUDGE)
JANUARY 17, 2013 2013:DHC:295-DB

CARZONRENT INDIA PVT LTD v. COMMISSIONER OF VALUE ADDED TAX

AI Summary

Full Text

JUDGMENT

Contact Us for a Free Consultation