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    <title>2019 (7) TMI 1342 - DELHI HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=383646</link>
    <description>The Court ruled in favor of the Petitioner, a registered proprietorship, in a case concerning objections against default assessment notices. Despite the Respondents&#039; contentions, the Court emphasized the mandatory nature of the relevant provisions under the DVAT Act. The Court held that objections cannot be deemed accepted solely due to the expiration of the specified time without a decision from the Commissioner. Consequently, the demand was quashed, and the Respondents were directed to process the Petitioner&#039;s refund claims. The Court also directed the Respondents to promptly issue interest on refund amounts in accordance with the law. The writ petition was allowed, and the application was disposed of accordingly.</description>
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    <pubDate>Thu, 25 Jul 2019 00:00:00 +0530</pubDate>
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      <title>2019 (7) TMI 1342 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=383646</link>
      <description>The Court ruled in favor of the Petitioner, a registered proprietorship, in a case concerning objections against default assessment notices. Despite the Respondents&#039; contentions, the Court emphasized the mandatory nature of the relevant provisions under the DVAT Act. The Court held that objections cannot be deemed accepted solely due to the expiration of the specified time without a decision from the Commissioner. Consequently, the demand was quashed, and the Respondents were directed to process the Petitioner&#039;s refund claims. The Court also directed the Respondents to promptly issue interest on refund amounts in accordance with the law. The writ petition was allowed, and the application was disposed of accordingly.</description>
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      <pubDate>Thu, 25 Jul 2019 00:00:00 +0530</pubDate>
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