under Delhi Value Added Tax Act, 2004 - TaxGuru

III.6) opportunity of being heardAUDiT, iNSPecTioN AND eNfoRceMeNTIt is not required under Section 58A of the DVAT Act to provide reasonableopportunity of being heard to the dealer before issuing order for special auditby the Commissioner.cASE: - TULIP TELEcoM LTD. VS. GoVT. oF NcT oF DELHI (2009-10)48 DSTc j- 359 (DEL)It was held that notice shall be given by the authorities to the dealer beforetaking appropriate action u/s 58A of the DVAT Act, 2004 and appointing thespecial auditor.cASE:-SAHARA INDIA (FIRM) VS. cIT (2008) 226 ELT 22 (Sc),RAjESH kUMAR VS. Dy. cIT (2006) 287 ITR 91 (Sc),judgment of Hon’ble Supreme court in Binapani DeiIt was held that when by principles of natural justice should be followed andopportunity of being heard should be provided to the person to whom noticeu/s 58A of the Act has been issued.[ 17 ]www.taxguru.in