Amar Nath & Co v. Commissioner Of Trade & Taxes & ANR.

$~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6072/2018, CM No.23494/2018 AMAR NATH & CO.

..... Petitioner Through:

Mr.Rajesh Mahana, Advocate versus COMMISSIONER OF TRADE & TAXES & ANR. .... Respondents Through: Mr. Shadan Farasat, ASC, Mr. Ahmed Said, Advs.

CORAM:

HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

O R D E R

% 30.05.2018 The impugned order can be made subject matter of challenge by way of objections under Section 74 of the Delhi Value Added Tax Act, 2004. In view of the statutory appellate remedy, it would not be appropriate for this Court to entertain the present writ petition in exercise of extraordinary jurisdiction. We may note that disputed questions of fact have also been raised. The petitioner would be entitled to rely upon the decision of this Court in M/s Onquest Merchandising India Pvt. Ltd. & Ors. versus Government of NCT of Delhi & Ors., W.P.(C) No.6093/2017 decided on 10th January, 2018.

At this stage, learned counsel for the petitioner submits that time for filing of objections may be extended by a period of 15 days from today. We only record that the petitioner would be entitled to exclusion of the period from the date of filing of the writ petition, i.e. 21st May, 2018, till today, i.e., 30th May, 2018, for the purpose of limitation.

The writ petition is disposed of as not entertained without making any comments on merits and without any order as to costs. SANJIV KHANNA, J CHANDER SHEKHAR, J MAY 30, 2018 Pk/MR /VKR