9911796707
TMI Blog2022 (5) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajiv Kumar Deora, Advocates. Respondents Through: Mr Anuj Aggarwal, ASC, GNCTD with Ms Ayushi Bansal, Mr Sanyam Suri and Ms Aishwarya Sharma, Advocates. [Physical Court Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J.: (ORAL) 1. Issue notice. 1.1 Mr Anuj Aggarwal accepts notice on behalf of the respondents/revenue. 2. With the consent of the counsel of the parties, the writ petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 3,99,782/-. 4.2 The record also shows that the objections to the aforesaid notice were filed by the petitioner under Section 74 of the Act on 20.06.2014. The reminders qua disposal of the same appear to have been sent on 06.01.2021, 22.07.2021 and 10.02.2022. As a matter of fact, the petitioner had drawn attention of the respondents/revenue to sub-sections (7) and (8) of Section 74 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he end of fifteen days of such notice being served, a decision is not taken by the Commissioner, the objections filed are deemed as having been allowed. 6. It is the contention of Mr Aggarwal that the notice under sub-section (8) of Section 74 should be issued in the prescribed Form i.e., Form DVAT-41. 6.1. Mr Aggarwal says that in terms of Rule 56 of the Delhi Value Added Tax Rules, 2005 [in sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons; eight years is too long a time for the respondents/revenue to not have moved the matter. 8. That being said, if we were to ascertain as to whether the concerned Commissioner had knowledge of the communications sent by the petitioner, it would only delay the matter further. 8.1. In our view, the respondents/revenue has to adapt itself to the times in which we live. 8.2. Given the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at there has been procrastination on part of the respondents/revenue, the respondents/revenue are mulct with costs of Rs. 7,500/-. 10.1. Costs will be deposited with the Juvenile Justice Fund, within the next two weeks. 10.2. Proof of costs will be filed by Mr Aggarwal. 11. For compliance of the aforesaid direction, list the matter before the concerned Registrar on 17.05.2022. In case there is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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