2022 (5) TMI 643

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.... Rajiv Kumar Deora, Advocates. Respondents Through: Mr. Satyakam, ASC for R-1 & 2. RAJIV SHAKDHER, J.: (ORAL) 1. Issue notice. 1.1 Mr Satyakam accepts notice on behalf of the respondents/revenue. 2. With the consent of the counsel of the parties, the writ petition is taken up for hearing and final disposal, at this stage itself. 3. The principal grievance of the petitioner is tha....

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.....2014. The reminder qua disposal of the same appear to have been sent on 18.12.2021. As a matter of fact, the petitioner had drawn attention of the respondents/revenue to sub-sections (7) and (8) of Section 74 of the Act. 4.3. Furthermore, counsel for the petitioner has drawn our attention to Section 74(9) of the Act. 4.4. Concededly, there has been no movement in the matter. 5. Mr Satyak....

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.... contention of Mr Satyakam that the notice under sub-section (8) of Section 74 should be issued in the prescribed Form i.e., Form DVAT-41. 6.1. Mr Satyakam says that in terms of Rule 56 of the Delhi Value Added Tax Rules, 2005 [in short, "the 2005 Rules"], the said notice had to be personally served on the Commissioner. 6.2. It is Mr Satyakam's contention that there was neither any service e....

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....missioner had knowledge of the communications sent by the petitioner, it would only delay the matter further. 8.1. In our view, the respondents/revenue has to adapt itself to the times in which we live. 8.2. Given the fact that the physical interaction often, for various reasons, is not possible with the Commissioner, the respondents/revenue are directed to create a portal/online mechanism f....