Supreme Court of India
Commissioner of Trade and Taxes and Ors. v. Mis Ahluwalia Contracts (india) Ltd.
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What the Court ordered
We are of the view that Clause 8(3) of the Amnesty Scheme will have . D no application to the present case where the initial show cause notice was issued within time and its legitimacy was not contested by the respondent-Assessee.
Judgment, page 15
From the headnote
Delhi Value Added Tax Act. 2004: Section 107 - Delhi Tax Compliance Achievement Scheme, 2013 - Clause 8 - Power and jurisdiction of tlze Designated Authority to issue notice under - On facts, issuance of notice under clause 8 by Additional Commissioner to assessee - In reply no objection raised by assessee as regards the jurisdiction of the Additional Commissioner - However, writ petition by assessee challenging the jurisdiction of the Additional Commissioner to issue show cause notice and that the notice was time barred - Writ petitions allowed - On appeal, held: Power to issue the notice
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