Forget password
New User/ Regiser
Register for Demo / Trial
Annual Subscription Offer
With popular demand, we introduce:-
Special offer on GST Package for Professionals
i.e. CA/CWA/CS/Advocate/Others @ 2500/- +GST
2020 (11) TMI 662 - DELHI HIGH COURT - CST, VAT & Sales Tax
Head Note / Extract:
Validity of impugned notice of default assessment of tax and interest and the impugned notice of default assessment of penalty - Section 137 of the Delhi Land Reform Act, 1954 - assessment years 2012-13, 2014-15, 2015-16 and 2016-17 - DVAT Act - HELD THAT:- Since the demands and penalties are the basis on which the impugned writ of demand dated 29th September, 2020 has been issued, this Court is of the view that petitioner must challenge the demands and penalties in accordance with the statutory mechanism. At this stage, Mr. Rajesh Mahna, learned counsel for the petitioner states that petitioner shall withdraw the present writ petition and challenge the demands and penalties in accordance with the DVAT Act. The statement made by Mr. Rajesh Mahna is accepted by this Court and the petitioner is held bound by the same. To facilitate the filing of the said proceedings, the writ of demand dated 29th September, 2020 is stayed for a period of six weeks.