https://www.taxtmi.com/caselaws?id=327097 The court held that the Additional Commissioners, acting as the Designated Authority under the Delhi Tax Compliance Achievement Scheme, 2013, lacked the jurisdiction to reject applications without explicit delegation of powers from the Commissioner, VAT. As such delegation was absent, the rejection of applications was deemed invalid. Consequently, the court quashed the impugned orders, rendering subsequent actions based on them invalid. Due to the lapse of the one-year period for show cause notices, the court could not remand the applications for a fresh decision. The writ petitions were disposed of accordingly. en-us Thu, 28 Apr 2016 00:00:00 +0530 Tue, 03 May 2016 13:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327097 The court held that the Additional Commissioners, acting as the Designated Authority under the Delhi Tax Compliance Achievement Scheme, 2013, lacked the jurisdiction to reject applications without explicit delegation of powers from the Commissioner, VAT. As such delegation was absent, the rejection of applications was deemed invalid. Consequently, the court quashed the impugned orders, rendering subsequent actions based on them invalid. Due to the lapse of the one-year period for show cause notices, the court could not remand the applications for a fresh decision. The writ petitions were disposed of accordingly. Case-Laws VAT and Sales Tax Thu, 28 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327097