2018 (2) TMI 1911

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..... n independent person, who was not member of administrative approval committee, i.e., refund committee in the present case. Learned counsel for the respondent states that the Special Commissioner would be the Objections Hearing Authority in the present case. He states that the Special Commissioner, who has not dealt with the case of the petitioner on administrative side, could be appointed as a spe .....

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..... efault assessment of tax and interest under CST Act passed by the Department of Trade and Taxes. The petitioner submits that the said order was passed without hearing and invokes Section 74B(5) of the Delhi Value Added Tax Act, 2004 ( Act‟). Referring to the language of the said order, it is submitted, that the petitioner has been directed to deposit a sum of ₹ 3,18,82,488/- and furnis .....

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..... for the respondent states that the Special Commissioner would be the Objections Hearing Authority in the present case. He states that the Special Commissioner, who has not dealt with the case of the petitioner on administrative side, could be appointed as a special case. We accordingly dispose of the petition in view of the statements made by learned counsel for the parties on the follow .....

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