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H.G. INTERNATIONAL vs. COMMISSIONER OF TRADE AND TAXES
(Supreme Court)

Hon'ble Judges:

SANJAY KISHAN KAUL
K.M. JOSEPH
Pet. Counsel
A.k. Ganguli
Arunabha Ganguli
Parijat Kishore
Res. Counsel
B. V. Balaram Das

Petitioner / Applicant

H.G. INTERNATIONAL
Respondent COMMISSIONER OF TRADE AND TAXES
Court

SC (Supreme Court)

Date Jan 28, 2020
Order No.

Civil Appeal No(s). 7762-7763/2019

Citation

2020(1) TAXREPLY 7150
Original Order
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ORDER

ORDER The matter was listed as item No.1 but passed over as non-appeared for respondent-Department. The position was not different on the second call when the matter was called out at 12.45P.M. We thus proceeded to hear learned Senior Counsel for the appellant. Learned counsel for the appellant seeks to contend that the Officer who carries out an audit should not be the Officer who passes an assessment order and in that respect a number of judgments have been delivered by the Division Bench of the Delhi High Court which unfortunately were not brought to the notice of the Bench while passing the impugned order. He also refers to the Circular dated 11.04.2016 issued by the respondent-Department which reads as under: “DEPARTMENT OF TRADE AND TAXES GOVT. OF NCT OF DELHI, LAW & JUSTICE BRANCH VYAPAR BHAWAN, IP ESTATE, NEW DELHI F.No.7(6)/L&J/Circular/2016/373 11.04.2016 CIRCULAR Sub- Guidelines for VAT Authorities of Department of....

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