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    <title>2018 (11) TMI 1912 - DELHI HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=304125</link>
    <description>Form DVAT 41 is described as requiring personal service on the Commissioner or the VAT authority deciding the objection, and the text notes that service on a successor authority without valid delegation may raise a substantive objection to notice validity. It also explains that a limited remand must be confined to the precise issues remitted earlier; if the authority instead conducts a de novo assessment or travels beyond the remand, the resulting order exceeds the permitted scope. The discussion therefore highlights two procedural controls in VAT adjudication: proper service of objection notices and strict adherence to the bounds of a remand.</description>
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    <pubDate>Mon, 12 Nov 2018 00:00:00 +0530</pubDate>
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      <title>2018 (11) TMI 1912 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=304125</link>
      <description>Form DVAT 41 is described as requiring personal service on the Commissioner or the VAT authority deciding the objection, and the text notes that service on a successor authority without valid delegation may raise a substantive objection to notice validity. It also explains that a limited remand must be confined to the precise issues remitted earlier; if the authority instead conducts a de novo assessment or travels beyond the remand, the resulting order exceeds the permitted scope. The discussion therefore highlights two procedural controls in VAT adjudication: proper service of objection notices and strict adherence to the bounds of a remand.</description>
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      <pubDate>Mon, 12 Nov 2018 00:00:00 +0530</pubDate>
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