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COMMISSIONER OF VALUE ADDED TAX Versus M/s ABHISHEK ELECTRICALS

2015 (5) TMI 839 - DELHI HIGH COURT

Validity of Tribunal's order - Allowing of objection after lapse of 8 months - Where on the expiry of time specified in section 74(7) of the Delhi Value Added Tax Act, 2004 the Commissioner has not exercised either of the options set out in section 74(7)(a) or 74(7)(b), whether the objection pending before the Commissioner shall be deemed to be allowed - Held that:- Since the decision in M/s Behl Constructions (2009 (1) TMI 787 - DELHI HIGH COURT) has ultimately settled the law i.e. the objectio .....

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t, Adv. JUDGMENT MR. JUSTICE S. RAVINDRA BHAT (OPEN COURT) 1. This appeal was originally dismissed following this Court s previous Division Bench s ruling in Commissioner of Central Excise v. M/s Kandhari Radio & Ors., CEAC No. 6/2007 decided on 22.04.2009. The rationale for dismissing the appeal was that the High Court was not empowered to entertain a delayed appeal and it did not specifically assess the reason for delay in filing of the appeal. After the said decision, the provisions of th .....

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.Nos 11405-06/2014 seeking review. This review proceeding was ultimately allowed and the delay in the filing of the appeal was also condoned consequently by the order dated 07.11.2014. The appeal was thereafter listed before this Court on 20.01.2015 and subsequently today. 3. Having considered the submissions of the review petitioner/appellant, we are of the opinion that the delay of 14 days in filing of the appeal requires to be condoned in the interest of justice. Ordered accordingly. 4. In th .....

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ective provisions which stipulate that something be done within a specified period, the Court ruled that the time limits indicated in Section 74 are merely directory . In Behl Construction (supra), the Court observed pertinently as follows:- 14. The time limits of three (3) months, five (5) months, six (6) months or eight (8) months are merely directory. However, if such time limit expires and the notice under section 74(8) of the said Act is issued then the period of 15 days would be mandatory. .....

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fixing a terminal date for passing the order? If the contention is that why should the objector issue such a notice as by virtue of section 35(2) of the said Act he enjoys a virtual stay during the pendency of his objections, the answer is that such an objector would have to choose between the protection of section 35(2) and invoking the deeming provisions of section 74(9). He cannot eat his cake and have it too", as it were. He cannot let the applicable time limit (and more) slip by, all .....

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oduce a meaning which the legislature did not intend. 15. For all these reasons we hold that an objection pending before the commissioner cannot be deemed to have been accepted simply because of the fact that the time specified in section 74(7) of the Delhi Value Added Tax Act, 2004 has expired and the Commissioner has not exercised either of the options set out in section 74(7)(a) or 74(7)(b). The deeming provision of section 74(9) of the said Act would only get triggered if the conditions prec .....

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