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2022 (7) TMI 1173 - HC - VAT and Sales TaxJurisdiction - Complete waiver of pre-deposit required to be made under the Delhi Value Added Tax Act, 2004 not done by Delhi Value Added Tax, Appellate Tribunal, Delhi - whether the Objection Hearing Authority (OHA) had the power, under Section 74 of the Act, to remand the matter to the Assessing Authority? - if such a power was vested in the OHA, whether the assessment, pursuant to remand, had to be carried out within the limitation period prescribed under Section 34 of the Act? - HELD THAT:- In the matter at hand, there is an arguable defence available to the respondent/revenue. The matter needs deliberation and cogitation. The interests of both sides would be served if the appeal is disposed of with the following directions: (i) The appellant will deposit 5% of the disputed demand. (ii) The appellant will deposit the aforementioned amount, within four weeks from the date of receipt of a copy of the judgement. (iii) If the directions issued hereinabove, are complied with by the appellant, the Tribunal will hear the matter on merits. The appeal is disposed off.
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