Delhi HC Sets Aside Pre-Deposit Condition As DVAT Section 74 Amendment Was Not Retrospective

Bajaj Overseas Impex Vs Special Commissioner-I & Anr. (Delhi High Court) The Delhi High Court allowed two writ petitions challenging orders of the Special Commissioner directing the petitioners to make pre-deposits as a condition for hearing objections under Section 74 of the Delhi Value Added Tax Act, 2004 (DVAT Act). The impugned orders required the petitioners to deposit specified amounts by invoking the third proviso to Section 74(1), which was introduced with effect from 01.10.2011. In one petition, relating to the financial year 2010-11, the petitioner was directed to deposit ₹25 l...