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    <title>2021 (2) TMI 812 - DELHI HIGH COURT</title>
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    <description>The court set aside the notice of default assessment of tax and interest under the DVAT Act, 2004, due to being beyond the statutory limitation period, which had expired by March 31, 2015. The court rejected the respondents&#039; argument that the order was within limitation and emphasized that previous orders granting liberty did not extend the limitation period. Consequently, the court allowed the writ petition, quashing the impugned order dated January 15, 2021.</description>
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      <description>The court set aside the notice of default assessment of tax and interest under the DVAT Act, 2004, due to being beyond the statutory limitation period, which had expired by March 31, 2015. The court rejected the respondents&#039; argument that the order was within limitation and emphasized that previous orders granting liberty did not extend the limitation period. Consequently, the court allowed the writ petition, quashing the impugned order dated January 15, 2021.</description>
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