Waiver of Pre-deposit to extent of 10% under DVAT Act: SC issues Notice [Read Judgement]
Supreme Court issued notice to Commissioner of Trade and Taxes in the ruling regarding waiver of pre-deposit to extent of 10% under DVAT Act
![Waiver of Pre-deposit to extent of 10% under DVAT Act: SC issues Notice [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/01/Supreme-Court-Commissioner-of-Trade-and-Taxes-Waiver-of-pre-deposit-DVAT-pre-deposit-waiver-DVAT-Act-taxscan.jpg "Waiver of Pre-deposit to extent of 10% under DVAT Act: SC issues Notice [Read Judgement]")
The Supreme Court issued notice to Commissioner of Trade and Taxes in the ruling regarding waiver of pre-deposit to extent of 10% under the Delhi Value Added Tax Act, 2004 (DVAT Act). A Division Bench of the Delhi High Court observed that “This appeal is directed against the order dated 20 March 2023 passed by the Delhi Value Added Tax, Appellate Tribunal according waiver of pre-deposit...
The Supreme Court issued notice to Commissioner of Trade and Taxes in the ruling regarding waiver of pre-deposit to extent of 10% under the Delhi Value Added Tax Act, 2004 (DVAT Act).
A Division Bench of the Delhi High Court observed that “This appeal is directed against the order dated 20 March 2023 passed by the Delhi Value Added Tax, Appellate Tribunal according waiver of pre-deposit to the extent of 10% of the total demand. Having heard counsel for the parties we find that the appeal raises no substantial question of law. Consequently, the appeal fails and shall stand dismissed.”
The Special Leave Petition (SLP) arose out of impugned final judgment and order dated 24-11-2023 in VATA No. 8/2023 passed by the High Court of Delhi at New Delhi.
A Two-Member Bench of comprising Justice BV Nagarathna and Justice Manoj Misra observed that “Issue notice to the respondent.”
To Read the full text of the Order CLICK HERE
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