https://www.taxtmi.com/caselaws?id=234143 The court held that as the returns were filed before the introduction of the 3rd proviso to Section 74(1) of the Delhi Value Added Tax Act, the Commissioner could not require pre-deposits for hearing objections. The impugned orders were set aside, and respondents were directed to hear objections without pre-deposit conditions. The writ petitions were allowed, and pending applications were disposed of. en-us Wed, 08 May 2013 00:00:00 +0530 Tue, 22 Jul 2014 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234143 The court held that as the returns were filed before the introduction of the 3rd proviso to Section 74(1) of the Delhi Value Added Tax Act, the Commissioner could not require pre-deposits for hearing objections. The impugned orders were set aside, and respondents were directed to hear objections without pre-deposit conditions. The writ petitions were allowed, and pending applications were disposed of. Case-Laws VAT and Sales Tax Wed, 08 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234143