Delhi High CourtM/S Space Optical Company vs Commissioner Trade Taxes & Ors. on 31 August, 2020$~2\n*       IN THE HIGH COURT OF DELHI AT NEW DELHI\n\n+       W.P. (C) 5380/2020\n        M/S SPACE OPTICAL COMPANY                   ..... Petitioner\n                         Through: Mr.Varun Nischal with Mr. Arif\n                                  Ahmed Khan, Advocates.\n\n                                     versus\n\n        COMMISSIONER OF\n        TRADE TAXES & ORS.                             ...... Respondents\n                     Through:           Mr.Satyakam, ASC for NCT of Delhi.\n\n%                                       Date of Decision: 31st August, 2020\n\nCORAM:\nHON'BLE MR. JUSTICE MANMOHAN\nHON'BLE MR. JUSTICE SANJEEV NARULA\n\n                              JUDGMENTMANMOHAN, J: (Oral)\n\nC.M.Nos.19386-19387/2020\n        Exemption allowed, subject to all just exception.\n        Accordingly, the applications stand disposed of.\nW.P. (C) 5380/2020 & C.M.No.19385/20201.      The petition has been heard by way of video conferencing.2.      Present petition has been filed challenging the order dated 25 th June,\n2020 passed by the Objection Hearing Authority (for short 'OHA') whereby\npetitioner's claim for input tax credit (for short 'ITC') has been disallowed\nunderSection 9(2)(g)of the Delhi Value Added Tax Act, 2004 (for shortW.P. (C) 5380/2020                                                Page 1 of 3'DVAT Act').         The petitioner also challenges the default notices of\nassessment of tax, interest and penalty dated 28th March, 2016 and 13th\nApril, 2016 issued under DVAT Act for the tax periods 1 st and 2nd quarters\n2015-2016.3.      In the present case, it has been averred that twelve other objections\npending before the special OHA for other tax periods arising out of the same\ncause of action, on similar facts and issue have been allowed in favour of the\npetitioner vide orders dated 13th July, 2020 setting aside the default\nassessment notices.4.      As there were two sets of contrary orders arising from the same set of\nfacts, learned counsel for the respondents had on the last date of hearing\nsought time to obtain instructions.5.      Today Mr.Satyakam, learned ASC for Govt. of NCT of Delhi, on\ninstructions, states that the matter has been discussed with the Zonal In-\ncharge and considering the facts and circumstances as well as the legal\nposition, he wishes to withdraw the impugned order passed by the OHA,\nwith liberty to pass a fresh order in accordance with law after hearing the\npetitioner in a time bound manner.6.      Learned counsel for the petitioner states that the present assessment is\nbarred by limitation.7.      Keeping in view the aforesaid, the impugned order dated 25 th June,\n2020 passed by the OHA is set aside and the matter is remanded back to the\nOHA. The OHA is directed to decide the matter within twelve weeks. All\nthe rights and contentions of the parties are left open.8.      Accordingly, the present petition along with pending application stand\ndisposed of.W.P. (C) 5380/2020                                                 Page 2 of 39.      The order be uploaded on the website forthwith. Copy of the order be\nalso forwarded to the learned counsel through e-mail.MANMOHAN, J\n\n\n\n                                                   SANJEEV NARULA, J\nAUGUST 31, 2020\nKAW.P. (C) 5380/2020                                             Page 3 of 3