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Absence of a provision, can’t be ground for declaring statute as arbitrary
Case Law Details
- Case Name
- Larsen and Toubro Ltd. Vs UOI (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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HIGH COURT OF DELHI
Larsen and Toubro Ltd. vs. UOI
W.P.(C) Nos. 1897 to 1928, 1933 to 1950, 1953 & 1957 of 2012
June 1, 2012
JUDGMENT
A.K. Sikri, Actg. CJ.
All these petitions, 52 in numbers, are filed by the same petitioner namely M/s Larsen & Toubro. The entire batch relates to the assessment year 2008-09 wherein the orders passed under Delhi Value Added Tax, 2004 (hereinafter referred to as the DVAT Act) read with Delhi Value Added Tax Rules, 2005 (in short ‘the DVAT Rules’) are questioned. The composition of these 52 writ petitions is as follows:-
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