2017 (5) TMI 1061

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....m, ASC with Ms. Deboshree Mukherjee, Advocates. O R D E R 1. Notice. Mr. Anuj Aggarwal, learned Additional Standing counsel accepts notice on behalf of the Respondents. 2. It is pointed out by learned counsel for the Petitioner that it has already submitted all the documents required by the Delhi Value Added Tax (D-VAT) Department for the purposes of processing its refund claim. However, learn....

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....documents "if any that may be required". The apprehension now expressed by the counsel for the Petitioner is that the above lines of the order are being interpreted by the D-VAT Department to ask for production of all account books, registers etc. and to utilize them to frame fresh default assessments of tax and interest. 4. That clearly was not the intention behind those directions in the earlie....