Star Electricals India v. The Commissioner of Value Added Tax & Anr

O R D E R %

16.09.2015 This petition is entirely covered by our decision in Bhumika Enterprises v. Commissioner Value Added Tax & Anr. [W.P.(C) 7379/2015] and other connected matters which were decided on 28.08.2015. Consequently, the notice under Section 59(2) of the Delhi Value Added Tax Act, 2004 which was issued on 19.06.2015 and which was system generated, stands quashed. The consequent orders passed thereon have already been withdrawn by the letter dated 17.07.2015. This order would not come in the way of the Department to issue fresh notices under Section 59(2) after application of mind by the concerned VATO and in accordance with law and to take steps pursuant thereto which will also be in accordance with law and would not be system generated notices or orders without human interface. The writ petition is allowed to the aforesaid extent. BADAR DURREZ AHMED, J SANJEEV SACHDEVA, J SEPTEMBER 16, 2015 SU

* IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8670/2015 and CM No. 19002/2015 STAR ELECTRICALS INDIA ..... Petitioner Through: Mr Vasdev L., Mr S.K. Kapoor and Mr Ravi Chandhok versus THE COMMISSIONER OF VALUE ADDED TAX & ANR. ..... Respondents Through: Mr Avtar Singh CORAM: HON'BLE MR. JUSTICE BADAR DURREZ AHMED HON'BLE MR. JUSTICE SANJEEV SACHDEVA