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<h1>The Supreme Court granted leave and tagged the case with SLP(C) No. 3496/2017.</h1> The Supreme Court granted leave and tagged the case with SLP(C) No. 3496/2017. - TMI Order of assessment - Refund claim - reopening of assessment while processing refund claim - Section 9(2)(g) of the DVAT Act - the decision in the case of I Smart Mobile Technology Private Limited Versus Commissioner Of Vat & Anr. [2017 (5) TMI 656 - DELHI HIGH COURT] contested, where it was held that with reference to Section 9(2)(g) of the DVAT Act, it requires to be noticed that it envisages a situation where a selling dealer fails to deposit the tax that has been collected or fails to lawfully adjust it against the output tax liability - Held that: - the decision in the above case upheld - leave granted. The Supreme Court granted leave and tagged the case with SLP(C) No. 3496/2017. (2017 (8) TMI 578 - SC Order)