$~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10165/2026, CM APPL. 47262/2026 M/S VOLTAS LIMITED .....Petitioner Through: Mr.Arif Ahmed Khan, Ms.Shaziya Fahim, Mr.Afroz Ahmad Khan and Ms.Gauri Grover, Advs. versus COMMISSIONER TRADE AND TAXES & ANR......Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 24.07.2026 1. The present writ petition has been filed under Article 226 of the Constitution of India seeking, inter alia, the following substantive reliefs: “(a) Issue a writ of certiorari or any other appropriate writ, order or direction quashing the assessment proceedings for the assessment year 2010-2011, as the same already stands set aside by the Ld. OHA and is now further rendered non est and without jurisdiction on account of expiry of the statutory limitation under Section 34(2) of the DVAT Act, 2004; (b) Issue a writ of mandamus or any other appropriate writ, order or direction directing the Respondents to refund to the Petitioner the amount of Rs. 50,00,00 (Rupees Five Lakhs only) deposited pursuant to the interim order of the Ld. OHA dated 17.01.2013, along with applicable interest or at such rate as this Hon'ble Court may deem fit in the facts and circumstances of the present case; (c) Issue a writ of mandamus or any other appropriate writ directing the Respondents to forthwith remove, delete and expunge the impugned Notice of Default Assessment dated This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 28/07/2026 at 11:44:07 08.10.2012 and all consequential entries reflecting therefrom on the Petitioner's online tax portal, in view of the assessment having become time-barred and invalid in law; (d) Issue an appropriate writ, order or direction restraining the Respondents from initiating, pursuing or reviving any assessment, reassessment, recovery or coercive proceedings in relation to the assessment year 2010-2011, as the jurisdiction to do so stands extinguished by operation of the statutory limitation under Section 34(2) of the DVAT Act, 2004;” 2. The brief facts, as borne out from the record, are that a Notice of Default Assessment dated 08.10.2012 was issued against the Petitioner for the assessment year 2010-2011. The said assessment was set aside by the Objection Hearing Authority vide order dated 27.02.2013 and the matter was remanded to the Assessing Authority for passing a fresh order. According to the Petitioner, no fresh assessment order was passed pursuant to the remand within the statutory period of one year and, consequently, the assessment proceedings have become barred by limitation under Section 34(2) of the Delhi Value Added Tax Act, 2004. 3. Learned counsel appearing for the Respondents submits that the Petitioner may, in the first instance, file an appropriate application before the concerned VAT Officer, who shall pass appropriate orders, in accordance with law, within a period of two weeks from the date of receipt thereof. 4. This Court has considered the submissions advanced. 5. Keeping in view the aforesaid statement, the Petitioner is relegated, in the first instance, to the remedy of filing an appropriate application before the concerned VAT Officer. Upon such application being filed, the same shall be considered and decided in accordance with law within a period of two weeks after affording an opportunity of hearing to the Petitioner. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 28/07/2026 at 11:44:07 6. Accordingly, the present petition, along with all pending applications, if any, stands disposed of. ANIL KSHETARPAL, J SHAIL JAIN, J JULY 24, 2026 Pallavi/rm This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 28/07/2026 at 11:44:07