2019 (2) TMI 1629

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..... l Singh, For The Respondent. ORDER CM Appl. 39030/2018 (exemption) Exemption allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 10020/2018 & CM Appl. Nos. 39029/2018 1. The petitioner's grievance is that the Delhi VAT Authorities, by the impugned order have sought to demand amounts for the two period in 2007- 08 [in the 3rd quarter and for the month of Jul .....

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..... which is void. That judgment was affirmed by the Supreme Court by its order dated 04.01.2017 when the Special Leave Petition filed by the Government of NCT of Delhi was rejected. 4. After hearing learned counsel for the parties, this Court is of the opinion that given the declaration of law in Shaila Enterprises and the phraseology of Section 34(2), the demand in this case is unenforceable, ille .....

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