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2017 (6) TMI 255 - DELHI HIGH COURTJurisdiction of Assistant Value Added Tax Officer (AVATO) - reopening of assessment during pendency of a refund application - Section 9(2)(g) of the DVAT Act - Held that: - Creation of such a demand when refund is overdue is clearly contrary to the order of this Court in I Smart Mobile Technology Private Limited vs. Commissioner of VAT [2017 (5) TMI 656 - DELHI HIGH COURT] - the notice dated 22nd May, 2017 of default assessment of tax and interest u/s 32 of the DVAT Act issued by the AVATO is hereby set aside - petition allowed - decided in favor of petitioner.
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