https://www.taxtmi.com/caselaws?id=421367 Where an effective statutory objection remedy is available under the Delhi Value Added Tax Act, 2004, the writ court may decline to examine the demand on merits and direct the taxpayer to pursue that remedy. The petitioner was permitted to file objections under Section 74, and the competent authority was to decide whether any pre-deposit was required before hearing them. The time spent before the Court was directed to be considered for exclusion while computing limitation, and the authority was also required to take note of the Supreme Court's suo motu limitation orders. The writ petition was therefore disposed of without merits adjudication. en-us Tue, 12 Apr 2022 00:00:00 +0530 Fri, 12 Dec 2025 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421367 Where an effective statutory objection remedy is available under the Delhi Value Added Tax Act, 2004, the writ court may decline to examine the demand on merits and direct the taxpayer to pursue that remedy. The petitioner was permitted to file objections under Section 74, and the competent authority was to decide whether any pre-deposit was required before hearing them. The time spent before the Court was directed to be considered for exclusion while computing limitation, and the authority was also required to take note of the Supreme Court's suo motu limitation orders. The writ petition was therefore disposed of without merits adjudication. Case-Laws VAT / Sales Tax Tue, 12 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421367