https://www.taxtmi.com/caselaws?id=280916 The High Court of Delhi held that the demand by the Delhi VAT Authorities without an underlying assessment order and beyond the statutory limitation period was unenforceable and illegal. Relying on the interpretation of Section 34(2) of the DVAT Act as per the Shaila Enterprises case, the Court allowed the writ petition and quashed the impugned demand. en-us Tue, 26 Feb 2019 00:00:00 +0530 Sat, 25 May 2019 09:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280916 The High Court of Delhi held that the demand by the Delhi VAT Authorities without an underlying assessment order and beyond the statutory limitation period was unenforceable and illegal. Relying on the interpretation of Section 34(2) of the DVAT Act as per the Shaila Enterprises case, the Court allowed the writ petition and quashed the impugned demand. Case-Laws VAT and Sales Tax Tue, 26 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280916