2019 (2) TMI 1629

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..... Section 34(2), the demand in this case is unenforceable, illegal and is consequentially quashed - Petition allowed. - W.P.(C) 10020/2018 & CM Appl. Nos. 39029/2018 - - - Dated:- 26-2-2019 - Mr. S. Ravindra Bhat And Mr. Prateek Jalan, JJ. Mr. Rajesh Jain Mr. Virag Tiwari For The Petitioner. Mr. Anuj Aggarwal, ASC for GNCTD with Mr.Preet Pal Singh, For The Respondent .....

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..... uality; but it was not so in the present case. However, the impugned demand was issued under Section 37 on 12.09.2018. 3. The petitioner relies upon the Division Bench ruling of this Court in Shaila Enterprises vs. Commissioner of Value Added Tax (2016) 94 VST 367 (Delhi) for the proposition that the limitation under Section 34, is not derogable. It cannot be circumvented towards recover .....

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