2017 (9) TMI 199

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.... with Mr. Deepak Anand, Mr. Abhishek Boob, Ms. Purvi Sinha, Advocates For the Respondents : Mr. Satyakam, ASC with Mr. Akshay Allagh, LA, DTT, GNCTD ORDER C.M. No. 31556/2017 (exemption) 1. Allowed, subject to all just exceptions W.P. (C) No.7625/2017 2. Notice. Mr. Satyakam, the learned ASC, accepts notice for the Respondents. With the consent of the parties, the writ petition i....

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.... motu review power under Section 74B (5) of the DVAT Act to review non-existent orders, an exercise which is, on the face of it, impermissible in law. 5. The learned counsel for the Department is unable to defend these impugned orders of the VATO. However, he points out that some of the orders create no tax demand and, therefore, may not be interfered with. The Court is of the view that irrespe....

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....7 reviewing non-existent orders of assessment. Viewed from any angle, the Court is unable to sustain the validity of the 24 impugned orders passed by the VATO; 12 in regard to default assessment of tax and interest under Section 32 and 12 in relation to penalty under Section 33 of the DVAT Act. 7. The 24 impugned orders dated 1st July 2017 passed by the VATO are hereby set aside. 8. The lear....