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2022 (11) TMI 790 - HC - VAT and Sales TaxSeeking summon of entire records in connection with revisionary proceedings initiated through notices - Section 74A(2) of the Delhi Value Added Tax Act, 2004 - HELD THAT:- The notice dated 07.11.2022, which required petitioner’s authorised representative to remain present before the concerned officer on 10.11.2022, projects the said notice as a “reminder” - What is also strange, to which we have not received any explanation as yet, is that the impugned notice dated 25.10.2022 is almost identical to the notice dated 07.10.2022, which was withdrawn by the respondents/revenue as recorded in our order dated 17.10.2022 passed in W.P.(C) 14633/2022. 10.1. According to Mr Nischal, the only change that has taken place is that the impugned notice is now confined to clause (b) of sub-section (1) of Section 74A of the DVAT Act. The earlier notice i.e., notice dated 07.10.2022, triggered both clauses (a) and (b) of Section 74A(1) of the DVAT Act. Since we need to examine the record and have the say of respondents/revenue placed before us, we are inclined to issue formal notice in the matter - Issue notice.
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