Delhi Value Added Tax Act, 2004

The Commissioner of Delhi Value Added Tax appealed against the Delhi High Court's order that exempted M/s ABB Ltd. from VAT on sales made to the Delhi Metro Rail Corporation (DMRC) under Sections 7(a) and (c) of the Delhi Value Added Tax Act, 2004. The issue was whether the import of goods and their inter‑state movemen…

The case concerned the Delhi Tax Compliance Achievement Scheme (Amnesty Scheme) under Section 107 of the Delhi Value Added Tax Act, 2004. The Additional Commissioner, acting as the "Designated Authority", issued a show‑cause notice under clause 8 of the Scheme alleging false declaration by MIS Ahluwalia Contracts. The …

The respondent, FEMC Pratibha Joint Venture, claimed refunds of excess VAT credits for the 4th quarter of 2015‑16 and the 1st quarter of 2017‑18, filing revised returns in 2017 and 2019. The Commissioner of Trade and Taxes failed to refund the amounts and, in 2022, issued an adjustment order that set off the pending re…