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2019 (12) TMI 933 - HC - VAT and Sales TaxValidity of assessment order - compliance with the pre-deposit under Section 74 of the DVAT Act - supply of form C and C-I - grant of opportunity to Petitioner to produce evidence in their support and a personal hearing - principle sof natural justice - HELD THAT:- Various contentions have been raised about the supply of form C and C-I. As the appeal is pending, we are not going into the fine niceties of the facts and further dissection of the facts. Otherwise also, learned counsel for the respondent has also argued in detail that nothing was produced by the petitioner before the Assessing Authority despite several opportunities being granted to them. We are not going into the arguments of both the sides on merits. However, suffice would it be to say that the discretion exercised by the Objection Hearing Authority under Section 74 of the Delhi Value Added Tax Act, 2004 while issuing direction for deposit of 5% of the amount can, by no stretch of imagination, be said to be illegal, unreasonable or excessive - there is no substance in this writ petition and the same is hereby dismissed along with the pending application.
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