Court No- 12
Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA
HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH
Item no-14
SLP(C) No. 028471 - / 2023
Case Title: IKEA TRADING (INDIA) PVT. LTD. vs. COMMISSIONER OF
TRADE AND TAXES
FACTS: The appeal challenges the order issued on March 20, 2023, by the Delhi
Value Added Tax, Appellate Tribunal, which granted a waiver of pre-deposit to
the appellant, reducing the amount to be paid upfront to 10% of the total
demand. The appellant contends that the initial demand imposed by tax
authorities is excessive and unjust, necessitating a reconsideration of the pre-
deposit requirement.
The case involves a detailed examination of the specific transactions and
circumstances related to VAT, with the appellant seeking relief by presenting
arguments that challenge the validity or accuracy of the imposed tax liability.
Court Held: After considering the arguments presented by the learned counsel
for both parties, the court has determined that the appeal in question does not
raise any substantial question of law. As a result, the court has ruled that the
appeal fails to establish a legal basis that would warrant further consideration.
Consequently, the appeal stands dismissed, indicating that the court found no
compelling legal grounds to overturn the earlier decision. This succinctly
captures the essence of the court's determination regarding the lack of
substantial legal issues raised in the appeal.
Now the case is before the supreme court- Special leave petition
SLP(C) No. 028471 - / 2023 Registered on 23-12-2023
(Verified On 02-01-2024) Indirect Taxes Matters : Value Added Tax
