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TMI Blog2022 (4) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... , as to whether in the given circumstances, the petitioner would be required to make the pre-deposit of the tax and interest demanded of it, and, if so, the amount that would be remitted towards pre-deposit before hearing the objection. Since the petitioner had approached this Court and the petitioner is relegated to avail an alternate remedy, the concerned authority we are sure will take a ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents under Section 137 of the Delhi Land Reforms Act 1954. [See Annexure P-2.] 2.1. The writ of demand is accompanied by a recovery certificate dated 19.09.2020, issued under Section 43(6) of the Delhi Value Added Tax Act, 2004 [in short DVAT Act ]. [See Annexure P-1.] 2.2. A perusal of the aforementioned documents would show that they concern a period spanning between 2007-08 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, notices of default assessment concerning tax and interest issued under the CST Act/DVAT Act. 4. Given this position, Mr Mishra says that, if the petitioner were to be relegated to an alternate remedy for filing an objection under Section 74 of the DVAT Act, the respondent will hold its hands till such time the concerned authority takes a decision, as to whether or not any pre-deposit has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.1. While ascertaining the period which needs to be excluded for calculating limitation for preferring the objections, the concerned authority will also consider the orders that have been passed by the Supreme Court from time to time, in suo motu W.P.(C) No.3/2020. 7. The writ petition is disposed of in the aforesaid terms. 8. Consequently, pending application shall also stand closed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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