S. MURALIDHAR, J.

1. These are fourteen petitions filed by a dealer registered under the Delhi Value Added Tax Act 2004 (DVAT Act) challenging the default notices of assessment of tax and interest dated 7th September 2015 under Section 32 of the DVAT Act passed by the Value Added Tax Officer (VATO) for various quarters of the year 2013-14 and 2014-15 and default notices of assessment of penalty of the same date under Section 33 of the DVAT Act. The Petitioner also challenges the corresponding notices dated 11th August 2015 issued to the Petitioner under Section 59 (2) of the DVAT Act as being contrary to both the DVAT Act and the Central Sales Tax Act, 1956 (CST Act).

2. The Petitioner is functioning in the jurisdiction of the Assistant Commissioner VAT/Assessing Authority Ward No. 70 and is holding a TIN number. It is engaged in the business of trading in all kinds of fabric including imported fabrics. The Petitioner is also undertaking inter-state sales. It is, therefore, also registered under the CST Act since November 2011. The Petitioner states that it has been regularly fil