2016 (11) TMI 1618

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..... were served upon the assessee, do not conform the Rule that was issued much later in the year 2012. What is more disturbing to this Court, however, is that all seven notices produced and relied upon by the Revenue demand zero from the assessee and assessed turnover at zero . It is not only to the utter dismay of the Court but is entirely un-comprehensible and goes completely untenable. The respond .....

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..... , nevertheless notices of default assessment of tax and interest under Section 32 of the Delhi Value Added Tax Act, 2004 (DVAT Act) of all tax and interest premised upon previously issued notices under Section 59 of DVAT Act (on 13.06.2012, 06.08.2012 and 08.08.2012) had remained unserved and as a result, the refund claims could not be acceded to, and in fact, were rejected. This Court has consi .....

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