SANJEEV SACHDEVA, J
1. By the present petition, the petitioner has impugned the notice of
default assessment of tax and interest dated 01.04.2015 and the notice of
assessment of penalty dated 01.04.2015 on the ground that the same are
barred by limitation having been issued beyond the extended period of
limitation of 6 years provided under Section 34 of the Delhi Value Added
Tax Act, 2004 (hereinafter referred to as the Act).
2. The relevant year under consideration is financial year 2008 – 09.
3. It is the contention of the petitioner that for the year under
consideration i.e. financial year 2008-09, the petitioner filed its returns as per
Section 26 of the Act read with Rule 28 of the Delhi Value Added Tax
Rules, 2005. On 29.02.2012, the petitioner received notice under Section 59
of the Act for the assessment years 2008 – 09 and 2009 – 10. It is contended
that as per the information of the petitioner, on 15.07.2013 the assessment of
the petitioner was completed under Section 32 of the Act read with Section 9
of the Central Sales Tax Act, 1956.
Source: Indian Kanoon