TMI Blog2017 (6) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... obile Technology Private Limited vs. Commissioner of VAT [2017 (5) TMI 656 - DELHI HIGH COURT] - the notice dated 22nd May, 2017 of default assessment of tax and interest u/s 32 of the DVAT Act issued by the AVATO is hereby set aside - petition allowed - decided in favor of petitioner. - W.P.(C) 4768/2017 - - - Dated:- 30-5-2017 - S. MURALIDHAR CHANDER SHEKHAR JJ. Petitioner Through: Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 38 (3) (a) (ii) of the Delhi Value Added Tax 2004 (DVAT Act) the refund together with interest became due on 25th January 2015. 3. The assessment order under the CST Act was passed on 20th January 2017. With the refund not forthcoming, the present petition was filed on 24th may 2017 and was listed for hearing first before the Court on 26th May 2017. Notice was issued on that date and accepte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the knowledge of the Petitioner only after the present petition was filed. 6. For the aforementioned reasons, the notice dated 22nd May, 2017 of default assessment of tax and interest under Section 32 of the DVAT Act issued by the AVATO is hereby set aside. However, without in any manner delaying any further the grant of the refund that is overdue for the period in question, it will be open t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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