New Concept Shoes Private Limited v. Commissioner of Vat & Anr.
Case brief
What is this about?
A delay-waiver writ petition was withdrawn by the petitioner with liberty to approach the appellate forum under the Value Added Tax Act, 2004, provided an appeal was filed within three weeks to avoid dismissal on limitation grounds without merit findings.
What did the court decide?
Writ petition dismissed as withdrawn with liberty to file an appeal under the Delhi Value Added Tax Act, 2004 within three weeks, exempt from limitation bar.