Delhi HC grants Relief to Calcom Vision: Challenge of Assessment Procedure maintainable u/s 81 of DVAT Act [Read Order]

The Revenue challenged the maintainability of the Sales Tax Application, pleading for adjudication under the erstwhile Delhi Sales Tax Act, 1975
By Avinash Kurungot - On November 19, 2024 3:30 pm - 2 mins read
Delhi HC - Assessment Procedure - Section 81 - DVAT Act Calcom Vision news - DVAT Act Calcom Vision - TAXSCAN

The Delhi High Court recently granted relief to Calcom Vision, affirming the maintainability of Sales Tax Appeals challenging the procedure of Assessment adopted by authorities of the Value Added Tax (VAT) department, under Section 81 of the Delhi Value Added Tax Act, 2004 (DVAT Act)  instead of Section 45 of the Delhi Sales Tax Act,…

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