https://www.taxtmi.com/caselaws?id=163764 The court held that objections pending before the Commissioner cannot be deemed allowed solely due to expiration of time under section 74(7) of the Delhi Value Added Tax Act, 2004. The deeming provision only applies if notice under section 74(8) is issued and not complied with within fifteen days. The court also ruled that setting an eight-month mandatory disposal period for objections is incorrect as the statute does not mandate such timelines. The appeals were allowed in favor of the Revenue/appellant, with impugned orders set aside, and parties to bear their own costs. en-us Fri, 23 Jan 2009 00:00:00 +0530 Wed, 19 Nov 2014 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163764 The court held that objections pending before the Commissioner cannot be deemed allowed solely due to expiration of time under section 74(7) of the Delhi Value Added Tax Act, 2004. The deeming provision only applies if notice under section 74(8) is issued and not complied with within fifteen days. The court also ruled that setting an eight-month mandatory disposal period for objections is incorrect as the statute does not mandate such timelines. The appeals were allowed in favor of the Revenue/appellant, with impugned orders set aside, and parties to bear their own costs. Case-Laws VAT and Sales Tax Fri, 23 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163764