Delhi VAT: HC set aside order time barred by Section 34 Limitation

K. R. Ananad Vs Commissioner of Central Goods And Services Tax (Delhi High Court)

Petitioner submits that in this case order was passed by ignoring the mandate of Section 34 of the DVAT Act which prescribes limitation for completion of assessment and provides period of four years.

In terms of the Section 34, the assessment had to be completed within a period of four years. The impugned order relates to the year 2010-11 for which limitation expired on 31^st March, 2015. The date of the impugned order is 15^th January, 2021, which indicates that the same is ex-facie barred by limitation.

In the present case, the notice is clearly barred by limitation in terms of Section 34 of the DVAT Act and accordingly, we have no hesitancy in setting aside the same on the ground of limitation.

FULL TEXT OF THE ORDER OF ITAT DELHI

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