Service of tax orders not uploaded on electronic portal may affect limitation for appeals under Delhi VAT Act; appellate review

Service of orders not uploaded on the electronic portal gives rise to a contention that statutory limitation for filing an appeal under the Delhi Value Added Tax Act may not commence; the appellate authority is required to examine such a contention and its effect on limitation in accordance with law, and petitioners are permitted to file appeals impugning the assessments including challenges to default assessment procedures; writ petitions disposed accordingly.

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Issues: Whether the petitioners are entitled to file appeals against the default assessment orders dated 6.2.2012 and 1.9.2011 by raising the contention that the orders were not uploaded on their portal and were therefore not served, with consequent non-application of limitation.

Analysis: The Court records competing factual assertions regarding service and upload of the assessment orders. The petitioners assert non-upload and non-service; respondents assert upload. The Court observes that the petitioners may raise the non-upload/non-service contention before the appellate authority and that any plea that limitation does not bar the appeal for that reason must be considered and examined by the appellate authority in accordance with law.

Conclusion: The petitioners are permitted to file appeals against the orders dated 6.2.2012 and 1.9.2011 and to contend that the orders were not uploaded or served so as to defeat the limitation defence; such contentions shall be examined by the appellate authority in accordance with law. The writ petitions are disposed of in favour of the petitioners.

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