2017 (3) TMI 209

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..... s’s case [2015 (9) TMI 535 - DELHI HIGH COURT] too substantiates that system generated orders cannot stand the test of law - Prima facie the default assessment in this case too appears to follow the same course, of course the appeal is not before the Court–nor can in the present instance, the Court comment either favourably or adversely against the default assessment order - Tribunal is directed t .....

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..... appeal is heard finally. 5. The appellant/ assessee is aggrieved by an order of the Appellate Tribunal, Value Added Tax (hereinafter to be referred as the VAT Tribunal ), which rejected its application for waiver of pre-deposit. The assessee was subjected to default assessment by a notice/order of 15.06.2015 and assessed to tax at ₹ 71,23,810/-. The appeal by way of objections too were .....

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..... antial relief and, therefore, the question of granting any further relief based upon discretion- should not ordinarily arise in exercise of narrow jurisdiction that the High Court possesses. 8. This Court has considered the submissions. Bhumika Enterprises s case (supra) too substantiates that system generated orders cannot stand the test of law. The Court had quashed a circular issued by .....

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