2024 (9) TMI 1018 - SCH - VAT / Sales Tax

Validity of assessment order - exigibility to tax under the Delhi Tax on Luxuries Act, 1996 - Club and Association service - doctrine of mutuality - it was held by High Court that 'The decision of the Commissioner assailed shall not be liable to be treated as a precedent for any assessment period post the promulgation of the 2012 Amendment Act. Any assessments made or proceedings pending would have to be considered bearing in mind the observations rendered' - HELD THAT - List for final disposal at 2 p.m. after four weeks.

Summary

The Supreme Court ordered that IA No. 189053/2024 be listed for final disposal in four weeks, with the operation of the impugned order stayed in the meantime. IA No. 189053 of 2024 stands disposed of.