Itd-Itd Cem Jv vs Commissioner Of Trade & Taxes on 30 March, 2016

W.P. (C) 1849/2016 Page 1 of 15
2. The Petitioner states that it has been filing its returns regularly with the
DT&T and also making other statutory compliances in terms of the
provisions of the DVAT Act and Delhi Value Added Tax Rules 2005
(‘DVAT Rules’). It is stated that during the year 2009-10, the Petitioner
filed monthly returns in form DVAT 16, which returns were taken to be
notice of assessment under Section 31 of the DVAT Act.

3. On 2nd August 2013, a notice for audit of the business affairs was
issued to the Petitioner by the Value Added Tax Officer (‘VATO’) under
Section 58 of the DVAT Act in form DVAT-37 asking it to produce
documents indicated in the notice. In response to the above notice, the
Petitioner appeared on several dates before the VATO and produced
documents including records, books of accounts, invoices, details of
purchases (DVAT-30 & 31) apart from the audit report including the
balances sheet and chart showing the method of claiming deductions
towards various expenses claimed in the return.

Source: Indian Kanoon

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