Kirpa Ram Ramjidass v. Commissioner of Vat, Delhi and Ors.
Case brief
What is this about?
DVAT; Delhi Value Added Tax Act, 2004; Section 74; deemed to have been allowed; Objection Hearing Authority; Assessment Orders 26.08.2011; demands 2007-08; Value Added Tax Officer; Department of Trade and Taxes GNCTD; delay of more than 10 years; hearing notice 18.02.2019; veracity of hearing notices; ITD-ITD CEM JV; W.P.(C) 5820/2022; Kirpa Ram Ramjidass; Commissioner of VAT Delhi; proof of filing; decide within two months; liberty to avail remedies; disposed.
What did the court decide?
No deemed-allowance relief granted. Petition disposed with directions: Petitioner to appear before the DVAT Department on 15 May 2025 at 11:30 a.m. with proof of filing of objections; DVAT Department to verify the hearing notices relied upon; if objections shown to have been filed within time, they to be decided after hearing the Petitioner with the order passed within two months of hearing; liberty to the Petitioner to avail lawful remedies if required.