9911796707
TMI Blog2022 (8) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... ari and Mr Ramashish, Advs. Respondent Through: Mr Karan Bhardwaj, ASC for GNCTD. O R D E R [Physical Court hearing/ Hybrid hearing (as per request)] 1. On the previous date, i.e., 15.07.2022, when the matter was heard at some length, we had recorded the following: VAT APPEAL 22/2022, CM APPL. 30891/2022[Application filed on behalf of the appellant seeking condonation of delay] CM APPL. 30892/2022[Application filed on behalf of the appellant seeking interim relief] 2. This appeal is directed against the final order dated 28.12.2021 passed by the Value Added Tax Appellate Tribunal, New Delhi [in short Tribunal ], as also the order dated 23.05.2022 passed in the review application. 3. Via the final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... affidavit filed by the CA and the partner, did not state that the order impugned had not been received and hence the respondent was not obliged to establish delivery of the said order. 8. It appears, that the CA had been instructed by the appellant to collect the orders passed by the statutory authorities. In our opinion, although such practice is followed by assessees, this is not the mode of service which is prescribed in law, under Rule 62 of the DVAT Rules, 2004. 9. Furthermore, Mr Jain has relied upon the orders dated 17.01.2014 and 11.04.2014 issued by the Department of Trade and Taxes, to demonstrate that service, perhaps, could have only been completed via registered post. 10. Issue notice. 10.1 Mr Bhardwaj acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nformation sought by the applicant under RTI Act is as under:- S.No. Information Sought Reply 1. The mode adopted under Rule 62 of the Delhi Value Added Tax Rules, 2005 for effecting service of order F.No. ACTT/RTI/2022-23/149-151 No such information is available in the Ward 98. 2. If it was sent by the registered post in terms of Sub-rule (4) of Rule 64, then please provide the following:- a) Details of the post office from which it was dispatched; b) The date on which this order was dispatched; c) Address at which the order was sent by post; and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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