Vimal Electrical Pvt Ltd. v. Commissioner, Trade & Taxes & ANR.

$~21 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8856/2018 and CM No.34030/2018 VIMAL ELECTRICAL PVT LTD.

..... Petitioner Through:

Mr.Ruchir Bhatia, Advocate.

versus COMMISSIONER, TRADE & TAXES & ANR. ..... Respondent Through:

Mr.Satyakam, Addl.

Standing Counsel, GNCT Delhi with Mr.Amit Sharma, L.A., DTT.GNCTD.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MS. JUSTICE ANU MALHOTRA

O R D E R

% 24.08.2018 Issue notice. Mr. Satyakam, Advocate accepts notice. The petitioner is aggrieved by the omission of the respondent DVAT in considering its case for VAT assessment for first quarter 2018 and urges that the earlier issue relating to Central Sales Tax (CST) assessment was concluded. It is urged that the VAT authorities insisted that documents relating to the local tax, now need scrutinized. This Court is of the opinion that since the CST assessments were concluded on 08.05.2018, the stand of DVAT authorities vis-àvis the local tax can per se be considered unreasonable. In these circumstances, DVAT authorities are directed to consider and conclude the pending assessments, within two months from today.

Petition stands disposed of. Pending application also stands disposed of.

S. RAVINDRA BHAT, J ANU MALHOTRA, J AUGUST 24, 2018 ssc