W.P.(C)/228/2018 of ATLANTIC INTERNATINAL TRADING PVT LTD. Vs UNION OF INDIA & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI+ W.P.(C) 228/2018

ATLANTIC INTERNATINAL TRADING PVT LTD.... Petitioner Through Mr. Ajit Kumar Sinha, Sr. Advocate with Mr. Srijan Sinha, Ms. Priyanka Sinha & Ms. Mohini Priya, Advocates. Through Mr. Ajit Kumar Sinha, Sr. Advocate with Mr. Srijan Sinha, Ms. Priyanka Sinha & Ms. Mohini Priya, Advocates.

versus

UNION OF INDIA & ORS. ..... Respondents

Through Mr. P.C. Yadav, Advocate for respondent No. 1. No. 1.

Mr. Satyakam, ASC for GNCTD.

CORAM:HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

O R R10.01.2018

After some hearing, learned counsel for the parties have agreed to the

following order:

(i)The petitioner would be entitled to raise the question that the sales being exports cannot be made subject matter of the Delhi Value Added Tax Act, 2004. sales being exports cannot be made subject matter of the Delhi Value Added Tax Act, 2004.

(ii)In case of an adverse order by the objection hearing authority, it will be open to the petitioner to challenge the same in accordance with law. will be open to the petitioner to challenge the same in accordance with law.

(iii)In case the Value Added Tax Officer deems it appropriate and proper to pass an order for cancellation of registration, the same proper to pass an order for cancellation of registration, the same

would be communicated to the petitioner-assessee and the order would not be enforced for period of fifteen days to enable the petitioner to challenge the same in accordance with law. (iv)While deciding the question of cancellation of registration, the respondent authority would follow the principles of natural justice.

The writ petition is disposed of, in the aforesaid terms.

SANJIV KHANNA, J.

JANUARY 10, 2018 VKR

CHANDER SHEKHAR, J.