Supreme Court · 2017 INSC 998 · Decided 4 October 2017
Commissioner of Trade and Taxes and ORS. v. Mis Ahluwalia Contracts (India) LTD.
- Court
- Supreme Court of India
- Citation
- 2017 INSC 998 · [2017] 10 S.C.R. 50
- Case number
- CIVIL APPEAL No. 15605/2017
- Decided
- 4 October 2017
- Bench
- RANJAN GOGOI, NAVIN SINHA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Delhi Value Added Tax Act. 2004: Section 107 - Delhi Tax Compliance Achievement Scheme, 2013 - Clause 8 - Power and C jurisdiction of tlze Designated Authority to issue notice under - On facts, issuance of notice under clause 8 by Additional Commissioner to assessee - In reply 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 D time barred - Writ petitions allowed - On appeal, held: Power to issue the
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