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2015 (5) TMI 839 - HC - VAT and Sales TaxValidity of Tribunal's order - Allowing of objection after lapse of 8 months - Where on the expiry of time specified in section 74(7) of the Delhi Value Added Tax Act, 2004 the Commissioner has not exercised either of the options set out in section 74(7)(a) or 74(7)(b), whether the objection pending before the Commissioner shall be deemed to be allowed - Held that:- Since the decision in M/s Behl Constructions (2009 (1) TMI 787 - DELHI HIGH COURT) has ultimately settled the law i.e. the objections cannot automatically deemed to have been allowed if they are not decided within 8 months, the matter is remitted to the first appellate authority/objection hearing authority who shall hear and decide the contentions of the parties after issuing due notice to the parties and granting due liberty in that regard - Decided in favour of Revenue.
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