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 filing its returns under both the CST Act and the DVAT Act.

3. The Petitioner states that during the years 2013-14 and 2014-15 it had been regularly filing returns declaring its turnover both under the DVAT Act and the CST Act. Where there were interstate sales, the Petitioner obtained the requisite “C” Forms from the purchasing dealers to claim the concessional rate of CST in terms of Section 8 (4) of the CST Act.

Notices under Section 59 (2) DVAT Act

4. Notices were received by the Petitioner on 11th August 2015 under Section 59 (2) of the DVAT Act from the VATO Ward 70, directing it to furnish various information/documents in respect of interstate sales made to M/s. Rajesh Traders, a registered dealer of Rajasthan for the period 1st April 2013 to 31st March 2015. The notices were uploaded on the website of the Department of Trade & Taxes (DT&T) in the account of the Petitioner. According to the Petitioner, the said notices were not delivered to it in terms of Rule 62 of the Delhi Value Added Tax Rules 2005 (DVAT Rules).

5. The Petitioner claims that it was not aware that the said notices had been uploaded on the website. Referring to Sections 12 and 13 of the Information Technology Act, 2002 (IT Act) it is contended that as long as the notices in electronic form were not viewed and downloaded by the Petitioner they could not be said to have been served on the Petitioner. Ex parte notices of default assessments of tax and penalty

6. The Petitioner says that since it was not aware of the above notices, it did not appear before the VATO Ward 70 on the date mentioned in the notice. Consequently, the impugned ex-parte notices of default assessments of tax, interest and penalty under Sections 32 and 33 of the DVAT Act came to be issued on 7th September 2015 raising demands for the periods mentioned therein. Hereunder, in a tabular form, are the details of the period, the dates of the notices issued, the dates of the notices of default assessments and the amounts which are impugned in these petitions:-