https://www.taxtmi.com/caselaws?id=263867 The High Court quashed system-generated default assessment notices and circular under Section 59(2) of the Delhi Value Added Tax Act, 2004, citing violations of natural justice and legal principles. Despite withdrawal of default notices and continuation of Section 59(2) notices, all system-generated notices were deemed invalid. The Court emphasized the need for human involvement in issuing notices, directing the Department to issue fresh notices under Section 59(2) in compliance with the law. The judgment highlighted the importance of legal adherence and human interface in administrative processes. en-us Fri, 28 Aug 2015 00:00:00 +0530 Thu, 10 Mar 2016 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263867 The High Court quashed system-generated default assessment notices and circular under Section 59(2) of the Delhi Value Added Tax Act, 2004, citing violations of natural justice and legal principles. Despite withdrawal of default notices and continuation of Section 59(2) notices, all system-generated notices were deemed invalid. The Court emphasized the need for human involvement in issuing notices, directing the Department to issue fresh notices under Section 59(2) in compliance with the law. The judgment highlighted the importance of legal adherence and human interface in administrative processes. Case-Laws VAT and Sales Tax Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263867