Case Law Details
Sanjay Enterprises Through Sanjay Bansal (Proprietor) Vs Commissioner of Trade And Taxes And Anr. (Delhi High Court)
Delhi High Court directs timely adjudication of objections on default tax assessment. Create an online portal, warns against delay. Read the judgment details.
The principal grievance of the petitioner is that the objections filed in the matter to the notice of default assessment of tax, interest and penalty issued under Section 32 of the Delhi Value Added Tax Act, 2004 , have not been adjudicated upon, up until now.
HC held that Given the fact that the physical interaction often, for various reasons, is not possible with the Commissioner, the respondents / revenue are directed to create a portal/online mechanism for intimation of notices issued under sub-section (8) of Section 74 of the Delhi Value Added Tax Act, 2004, read with Rule 56 of Delhi Value Added Tax Rules, 2005.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
Please become a Premium member. If you are already a Premium member, login here to access the full content.
