LAWS(DLH)-2022-5-201

SANJAY ENTERPRISES Vs. COMMISSIONER OF TRADE AND TAXES

Decided On May 09, 2022
SANJAY ENTERPRISES Appellant
V/S
COMMISSIONER OF TRADE AND TAXES Respondents

JUDGEMENT

(1.) Issue notice. 1.1 Mr Anuj Aggarwal 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 that the objections filed in the matter to the notice of default assessment of tax, interest and penalty issued under Sec. 32 of the Delhi Value Added Tax Act, 2004 [in short "the Act"], have not been adjudicated upon, up until now.