PROGRESSIVE ALLOYS (INDIA) PVT. LTD v. COMMISSIONER OF TRADE & TAXES

📅 June 6, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

S. Muralidhar, Justice & Vibhu Bakhru, Justice

PROGRESSIVE ALLOYS (INDIA) PVT. LTD

COMMISSIONER OF TRADE & TAXES

W.P.(C) 7434/2015 & CM No. 13724/2015 dated 03.02.2016

Law : Sales Tax

Act Name : Delhi Value Added Tax, 2004

Relevant Section : Section 32

Decision : In favour of assessee

Unsigned, Machine-Generated Assessment Orders – Bogus Dealer Allegation Unsupported – Procedural Irregularities and System Errors Vitiate Proceedings – The Petitioner challenged default assessment and penalty orders dated 09.03.2015 under Sections 32 and 33 of the DVAT Act, alleging they were unsigned, system-generated, and lacked reasoning – Penalty notices dated 16.12.2014 and cancellation of registration were also impugned – The Respondent admitted that similar automated orders dated 19.06.2015 were issued in error and withdrawn – The order of cancellation was passed on the same date as the show cause notice, without affording time to respond – The Petitioner’s purchases from two dealers (GSA and OSC) were labelled as bogus despite corresponding Annexure 2A–2B match in the system – Held that: assessment orders were non-speaking and issued without application of mind – Presence of system anomalies, unsigned formats, and contradicting system verification rendered the proceedings invalid – Writ Petition Allowed.

Represented By:

Counsel for the Petitioner: Rajesh Jain, Virag Tiwari & K.J. Bhat, Advocates

PROGRESSIVE ALLOYS (INDIA) PVT. LTD v. COMMISSIONER OF TRADE & TAXES

PROGRESSIVE ALLOYS (INDIA) PVT. LTD v. COMMISSIONER OF TRADE & TAXES

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