2022 (5) TMI 980

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....ugh: Mr Dinesh Mohan Sinha and Mr Rajiv Kumar Deora, Advocates. Respondents Through: Mr Anuj Aggarwal, ASC, GNCTD with Ms Ayushi Bansal, Mr Sanyam Suri and Ms Aishwarya Sharma, Advocates. [Physical Court Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J.: (ORAL) 1. Issue notice. 1.1 Mr Anuj Aggarwal accepts notice on behalf of the respondents/revenue. 2. With the consent....

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....e pegged the tax at Rs. 4,55,970/- and the penalty at Rs. 3,99,782/-. 4.2 The record also shows that the objections to the aforesaid notice were filed by the petitioner under Section 74 of the Act on 20.06.2014. The reminders qua disposal of the same appear to have been sent on 06.01.2021, 22.07.2021 and 10.02.2022. As a matter of fact, the petitioner had drawn attention of the respondents/reve....

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....(9) of Section 74 of the Act is indicative of the fact that, if at the end of fifteen days of such notice being served, a decision is not taken by the Commissioner, the objections filed are deemed as having been allowed. 6. It is the contention of Mr Aggarwal 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 Aggarwal says ....

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....donable delay on the part of the respondents/revenue in dealing with the objections; eight years is too long a time for the respondents/revenue to not have moved the matter. 8. That being said, if we were to ascertain as to whether the concerned Commissioner had knowledge of the communications sent by the petitioner, it would only delay the matter further. 8.1. In our view, the respondents/r....