https://www.taxtmi.com/caselaws?id=219426 The court upheld the constitutionality of Sections 32, 33, and 74 of the Delhi Value Added Tax Act, 2004, finding that the legislative scheme did not violate natural justice principles. The court determined that the post-decisional hearing through objections under Section 74 provided adequate opportunity for the assessee to be heard, ensuring fairness and reasonableness in the assessment process. The petitions challenging the provisions were dismissed, affirming the validity of the DVAT Act sections in question. en-us Fri, 07 Dec 2012 00:00:00 +0530 Thu, 24 Jul 2014 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219426 The court upheld the constitutionality of Sections 32, 33, and 74 of the Delhi Value Added Tax Act, 2004, finding that the legislative scheme did not violate natural justice principles. The court determined that the post-decisional hearing through objections under Section 74 provided adequate opportunity for the assessee to be heard, ensuring fairness and reasonableness in the assessment process. The petitions challenging the provisions were dismissed, affirming the validity of the DVAT Act sections in question. Case-Laws VAT and Sales Tax Fri, 07 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219426