Bharat Shell Pvt. Ltd v. Commissioner Of Trade & Taxes

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 11037/2015 and CM No. 28496/2015 BHARAT SHELL PVT. LTD ..... Petitioner Through:

Mr Rajesh Jain, Mr Virag Tiwari and Mr K.J.

Bhat versus COMMISSIONER OF TRADE & TAXES ..... Respondent Through:

Mr Gautam Narayan

CORAM:

HON'BLE MR. JUSTICE BADAR DURREZ AHMED HON'BLE MR. JUSTICE SANJEEV SACHDEVA

O R D E R

% 27.11.2015 In this writ petition, the petitioner seeks the setting aside of a default assessment notice dated 25.09.2014 in respect of the year 2008-09 on the ground that it was barred by limitation. A prayer has also been sought for setting aside the rectification order dated 12.02.2015 which was issued in consequence of the said notice dated 25.09.2014. Both these orders could be objected to under Section 74 of the Delhi Value Added Tax Act, 2004 by the petitioner on the ground sought to be urged before us. But the petitioner did not choose to do so.

The time for preferring objections under Section 74 as also the extended period which could have been availed of by the petitioner has expired long back.

In these circumstances, we are not inclined to exercise the discretion in entertaining the pleas raised in the petition under Article 226 of the Constitution of India. The writ petition is dismissed.

BADAR DURREZ AHMED, J SANJEEV SACHDEVA, J NOVEMBER 27, 2015 SU