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2022 (5) TMI 643 - HC - VAT and Sales TaxValidity of notice issued - principal grievance of the petitioner is that the objections filed in the matter to the notice of default assessment of tax, interest and penalty issued under Section 32 of the Delhi Value Added Tax Act, 2004, have not been adjudicated upon, up until now - HELD THAT:- While Mr Satyakam may have a talking point as to the mechanics set forth in the Act for service of notice under sub-section (8) of Section 74 of the Act, there is certainly an unpardonable delay on the part of the respondents in dealing with the objections; eight years is too long a time for the respondents to not have moved the matter. Given the fact that the physical interaction often, for various reasons, is not possible with the Commissioner, the respondents/revenue are directed to create a portal/online mechanism for intimation of notices issued under sub-section (8) of Section 74 of the Act, read with Rule 56 of the 2005 Rules. Petition disposed off.
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