Carzonrent India Pvt Ltd v. Commissioner of Value Added Tax

Delhi High Court · 17 Jan 2013 · 2013:DHC:301-DB

S. Ravindra Bhat; R.V. Easwar

ST.APPL. 5/2011

2013:DHC:301-DB

tax other Significant

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The Delhi High Court upheld the lawful exercise of VAT assessments and penalties while emphasizing procedural fairness and judicial deference to appellate tribunal findings in tax disputes.

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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:301-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:301-DB

Carzonrent India Pvt Ltd v. Commissioner of Value Added Tax

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JUDGMENT

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