Section 74(4) in The Delhi Value Added Tax Act, 2004
(4)The objection shall be made-(a)in the case of an objection made under sub-section (1) of this section, within two months of the date of service of the assessment, or order or decision, as the case may be; or(b)in the case of an objection made under sub-section (2) of this section, no sooner than six months and not later than eight months after the written request was served by the person:PROVIDED that where the Commissioner is satisfied that the person was prevented by sufficient cause from lodging the objection within the time specified, he may accept an objection within a further period of two months.
