https://www.taxtmi.com/caselaws?id=219989 The High Court allowed the petition, remanding the case to the Objection Hearing Authority for a fresh decision on the merits of the objections filed by the petitioner. The Court emphasized the correct interpretation of the limitation periods under different sections of the Delhi Value Added Tax Act, 2004, clarifying that objections under Section 28 are subject to a longer four-year limitation period compared to objections under other sections. The Court criticized the lack of collegiality within the VAT Tribunal and highlighted the importance of providing litigants with confidence in the judicial system. en-us Mon, 16 Jul 2012 00:00:00 +0530 Thu, 03 Jan 2013 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219989 The High Court allowed the petition, remanding the case to the Objection Hearing Authority for a fresh decision on the merits of the objections filed by the petitioner. The Court emphasized the correct interpretation of the limitation periods under different sections of the Delhi Value Added Tax Act, 2004, clarifying that objections under Section 28 are subject to a longer four-year limitation period compared to objections under other sections. The Court criticized the lack of collegiality within the VAT Tribunal and highlighted the importance of providing litigants with confidence in the judicial system. Case-Laws VAT and Sales Tax Mon, 16 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219989