Delhi High Court - Orders
Msc Enterprises vs Government Of Nct Of Delhi & Ors on 30 September, 2020
Author: Hima Kohli
Bench: Hima Kohli, Subramonium Prasad
$~9
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 7243/2020, CM APPL. 24445/2020 (for stay) & CM APPL.
24446/2020 (for exemption)
MSC ENTERPRISES .....Petitioner
Through: Mr. Sandeep Chilana, Advocate.
versus
GOVERNMENT OF NCT OF DELHI & ORS ....Respondents
Through: Mr. Anuj Aggarwal, ASC with
Mr. Shikhar Sheel, Adv. for R-1/GNCTD.
CORAM:
HON'BLE MS. JUSTICE HIMA KOHLI
HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD
ORDER
% 30.09.2020 HEARD THROUGH VIDEO CONFERENCING.
1. The petitioner has filed the present petition against the respondents No.1/GNCTD, respondent No.2/Commissioner of State Goods and Service Tax & respondents No.3&4/Value Added Tax Officer, Ward 15, praying inter alia for issuing a writ of certiorari quashing the demand dated 04.09.2020 raised by the respondent No.4 for a sum of Rs. 2,94,99,225/- as VAT due for the Assessment Years 2011-2012 to 2014-2015.
2. At the outset, we have requested Mr. Sandeep Chilana, learned counsel for the petitioner to address the court on the maintainability of the present petition when an equally alternative efficacious remedy of an appeal is provided under the statute.
3. Learned counsel for the petitioner states that it is the stand of the petitioner that it was not served with the Assessment orders for the aforesaid Assessment years and passing of the Assessment orders came to the knowledge W.P.(C) 7243/2020 Page 1 of 2 of the petitioner only on it being served with a Writ of demand dated 04.09.2020 issued by the respondent. It is submitted that the petitioner has immediately applied for obtained certified copies of the Assessment orders for the relevant years and if granted a period of two weeks, shall be taking steps to file objections under the Section 74 of the Delhi Value Added Tax Act, 2005.
4. Mr. Anuj Aggarwal, learned ASC appearing with Mr. Shikhar Sheel, Advocate for the respondent No.1/GNCTD opposes the maintainability of the present petition and states that it is for the petitioner to seek its remedies under the statute against the relevant Assessment orders.
5. In view of the submissions made by learned counsel for the petitioner herein, the present petition is disposed of with liberty granted to the petitioner to approach the Competent Authority to assail the Assessment orders passed in respect of the Assessment years 2011-2012 to 2014-2015, in accordance with law, within a period of two weeks from today. The respondents shall not take any coercive action against the petitioner in terms of the impugned Writ of demand dated 04.09.2020, for the aforesaid period.
6. The petition is disposed of, along with the pending applications.
HIMA KOHLI, J.
SUBRAMONIUM PRASAD, J.
SEPTEMBER 30, 2020/kk W.P.(C) 7243/2020 Page 2 of 2