Section 3(9) of DVAT doesn’t specify time for submission of document by person found in custody of goods

Rashtriya Transport Corporation Vs Commissioner of Delhi Goods and Service Tax (Delhi High Court)

Delhi High Court held that section 3(9) of the DVAT Act does not specifically provide a time-frame for submission of documents. Accordingly, relevant documents with respect to possession of goods by person found in custody of goods should be submitted within a reasonable time.

Facts- The appellant has filed the present appeal impugning an order dated 26.08.2021, passed by the

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