2015 (9) TMI 535

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....on issue in these writ petitions is with regard to the issuance of notices under Section 59(2) of the Delhi Value Added Tax Act, 2004, which were all system generated on 19.06.2015. By virtue of each of the notices in these petitions, the petitioners were required to produce documents relating to the purchases specified therein in the office of the concerned VATO on 26.06.2015. However, without wa....

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.... 59(2) of the DVAT Act as well as the default assessment notices have been 'system generated' and have not, in fact, been 'human generated' by the concerned VATOs. We are now informed by the learned counsel appearing for the Commissioner of Trade and Taxes, Government of NCT of Delhi that all the default assessment notices issued on 19.06.2015 stand withdrawn whereas the notices issued on 19.06.2....

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....H Sub: Schedule for System Generated Orders S. No. Subject of Assessment Expected date of Competition of Assessment 1. Review of 2010-11 central assessment orders who have filed from-9; however, assessment framed on the basis of returns. 25.07.2015 2. Penalty assessment orders for late filing of Return for financial year 2014-15 (All Quarter). 30.07.2015 3. Mismatch assessment order fo....

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....ilding, Above Post Office, Okhla Industrial Estate, Phase-II, New Delhi - 110020. vi) Director ESPL." This circular has been placed in CM No. 17437/2015 in W.P.(C) 6788/2015. On going through the above circular, we find that a direction has been given for system generated orders. This is clearly in the teeth of our directions given earlier. Consequently, this circular is also quashed. Interesti....