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TMI Blog2022 (5) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents Through: Mr. Satyakam, ASC for R-1 & 2. RAJIV SHAKDHER, J.: (ORAL) 1. Issue notice. 1.1 Mr Satyakam accepts notice on behalf of the respondents/revenue. 2. With the consent of the counsel of the parties, the writ petition is taken up for hearing and final disposal, at this stage itself. 3. The principal grievance of the petitioner is that the objections filed in the matter to the no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been sent on 18.12.2021. As a matter of fact, the petitioner had drawn attention of the respondents/revenue to sub-sections (7) and (8) of Section 74 of the Act. 4.3. Furthermore, counsel for the petitioner has drawn our attention to Section 74(9) of the Act. 4.4. Concededly, there has been no movement in the matter. 5. Mr Satyakam does not dispute that the aforementioned provisions of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 74 should be issued in the prescribed Form i.e., Form DVAT-41. 6.1. Mr Satyakam says that in terms of Rule 56 of the Delhi Value Added Tax Rules, 2005 [in short, "the 2005 Rules"], the said notice had to be personally served on the Commissioner. 6.2. It is Mr Satyakam's contention that there was neither any service effected on the Commissioner personally, nor was the signatory of the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly delay the matter further. 8.1. In our view, the respondents/revenue has to adapt itself to the times in which we live. 8.2. Given the fact that the physical interaction often, for various reasons, is not possible with the Commissioner, the respondents/revenue are directed to create a portal/online mechanism for intimation of notices issued under sub-section (8) of Section 74 of the Act, read ..... X X X X Extracts X X X X X X X X Extracts X X X X
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