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2015 (9) TMI 535 - DELHI HIGH COURT

2015 (9) TMI 535 - DELHI HIGH COURT - [2015] 85 VST 367 (Del) - Issuance of notices under Section 59(2) of the Delhi Value Added Tax Act, 2004 - Held that:- Two notices read together make out a very depressing story insofar as the functioning of the Department of Trade and Taxes, Government of NCT of Delhi is concerned. We had indicated that, on the one hand, on the same day, a notice for production of records on 26.06.2015 is issued and on the other hand, on that very day, the default assessmen .....

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generated orders. This is clearly in the teeth of our directions given earlier. Consequently, this circular is also quashed. Interestingly, before we part with this discussion of this circular, we note that the default assessment orders for the late filing of returns for the financial year 2015-16 for the fourth quarter is given as 30.09.2015 when the fourth quarter itself begins in January 2016. We deprecate such kind of mindless orders and circulars which has been issued by the respondent / D .....

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to produce documents relating to the purchases specified therein in the office of the concerned VATO on 26.06.2015. However, without waiting for 26.06.2015, notices for default assessment of tax and interest and penalty have been passed on 19.06.2015 itself purportedly by the concerned VATO. As pointed out by us on an earlier occasion, the two notices read together make out a very depressing story insofar as the functioning of the Department of Trade and Taxes, Government of NCT of Delhi is conc .....

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ave been system generated and have not, in fact, been human generated by the concerned VATOs. We are now informed by the learned counsel appearing for the Commissioner of Trade and Taxes, Government of NCT of Delhi that all the default assessment notices issued on 19.06.2015 stand withdrawn whereas the notices issued on 19.06.2015 under Section 59(2) stand and have been continued through letters issued on 17.07.2015. We are of the view that since both the notices under Section 59(2) and the defa .....

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der:- DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI - 110002 SYSTEM BRANCH Sub: Schedule for System Generated Orders S. No. Subject of Assessment Expected date of Competition of Assessment 1. Review of 2010-11 central assessment orders who have filed from-9; however, assessment framed on the basis of returns. 25.07.2015 2. Penalty assessment orders for late filing of Return for financial year 2014-15 (All Quarter). 30.07.2015 3. Mismatch assessme .....

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