9911796707
TMI Blog2017 (9) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... the VATO by its judgment dated 16th June 2017, the VATO was on 1st July 2017 reviewing non-existent orders of assessment - the Court is unable to sustain the validity of the 24 impugned orders passed by the VATO; 12 in regard to default assessment of tax and interest under Section 32 and 12 in relation to penalty under Section 33 of the DVAT Act - petition allowed - decided in favor of petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll dated 1st July 2017, under Section 32 of the Delhi Value Added Tax Act, 2004 ( DVAT Act ). These orders, which are 24 in number, are sought to be challenged in the present petition. 4. The assessment orders which were sought to be reviewed by the impugned orders were earlier challenged by the Petitioner-Assessee before the Objection Hearing Authority ( OHA ) and thereafter, before the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u review powers in respect of such orders. 6. The learned counsel for the Respondent then sought to explain that it is in order to give effect to the orders of the AT that the VATO exercised the power under Section 74B (5) of the DVAT Act. This, however, does not convince the Court at all. There was no occasion whatsoever for the exercise of review powers suo motu and that too after nearly 8 ye ..... X X X X Extracts X X X X X X X X Extracts X X X X
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