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2013 (5) TMI 728 - HC - VAT and Sales TaxDirection to pre-deposit a sum as a condition precedent for hearing the objections - Special Commissioner invoked the provisions of the 3rd proviso to Section 74(1) of the Delhi Value Added Tax Act, 2004 - Held that:- Since the returns in each of these petitions had been filed much prior to the introduction of the 3rd proviso to Section 74(1) the Commissioner could not have invoked that proviso and required the petitioners to make the pre-deposits as a condition for entertaining their objections. Consequently, the impugned orders are set aside and the respondents are directed to hear the objections without the requirement of the petitioners making any pre-deposit. The writ petitions allowed.
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