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2017 (5) TMI 656 - DELHI HIGH COURTOrder of assessment - Refund claim - reopening of assessment while processing refund claim - Section 9(2)(g) of the DVAT Act - Held that: - with reference to Section 9(2)(g) of the DVAT Act, it requires to be noticed that it envisages a situation where a selling dealer fails to deposit the tax that has been collected or fails to lawfully adjust it against the output tax liability - The entire exercise is fraught with illegality and is an abuse of the process of the law by the VATO. The Court, accordingly, sets aside the default assessment order dated 11th April, 2017 - there being no other compliance pointed out by the VATO, there can be no justification for delaying the issue of refund to the Petitioner any longer - petition allowed - decided in favor of petitioner.
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