2026 (3) TMI 1767

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.... Khan, Ms. Shaziya Fahim, Ms. Saira Tagra, Mr. Afroz Ahmad Khan, Mr. Jitendra Kumar, Mr. Manoj Awasthi, Advs. FOR THE Respondents : Ms. Vaishali Gupta and Ms Rashi Aggarwal, Advs. ORDER CM APPL. 19103/2026 (Exemption) 1. Exemption allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 3892/2026 1. The petitioner is a registered dealer under the....

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.... necessary sequel is that the demand cannot be enforced against the petitioner, much less the continuation of the assessment proceedings. 6. The learned counsel for the petitioner has urged that the issue is squarely covered by the Division Bench judgment of this Court in the matter of "Shaila Enterprises vs. Commissioner of Value Added Tax" reported in (2016) 94 VST 367 (Del). 7. It is furt....