Solitaire Lube Industries v. The Commissioner Trade And Taxes Bikkri Kar Bhavan Trade Tax Departement New Delhi & ANR.

$~14 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8733/2017 SOLITAIRE LUBE INDUSTRIES ..... Petitioner Through Mr. Dinesh Mohan Sinha, Mr. Bikash Chandra and Mr. Rajeev Kumar Deora, Advs.

Versus

THE COMMISSIONER TRADE AND TAXES BIKKRI KAR BHAVAN TRADE TAX DEPARTEMENT NEW DELHI & ANR.

..... Respondents Through Mr. Arjun Mitra, Adv. with Mr.

Rakesh Kumar Singh, AVATO

CORAM:

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

O R D E R

% 27.02.2018 Learned counsel for the respondents on instructions states that the assessment order would be passed on or before 31.03.2018. He also states that the Commissioner has passed an order for the extension of time under Section 34 of the Delhi Value Added Tax 2004.

Learned counsel for the petitioner submits that they have objection to the approval and grant of extension of time by the Commissioner.

He, however, states that the petitioner without prejudice to the rights and contentions on the extension of time, would participate and

contest the proceedings on merits. In case the petitioner is aggrieved by the order passed, they would file an appeal in accordance with law. They would, if required and necessary, challenge the order passed by the Commissioner under Section 34 of the aforesaid Act. In view of the aforesaid statements, the writ petition is disposed of with liberty to the parties to approach the court in case of any difficulty in the implementation of the statement. We have not expressed any opinion on merits of the case. No costs. SANJIV KHANNA, J CHANDER SHEKHAR, J FEBRUARY 27, 2018/b