Prateek Jalan, J.

The challenge in this writ petition is to default assessment orders dated 14.11.2018 and consequent refund adjustment order dated 15.11.2018 passed by the authorities under the Delhi Value Added Tax Act, 2004, ("hereinafter referred to as the DVAT Act").

2. The petitioner is engaged in trading of shoe accessories and is registered under the DVAT Act. In accordance with the provisions of the statute, the petitioner pays tax on purchases made within the state ("input tax") which is adjusted against the tax payable on sales ("output tax"). The petitioner claims refunds on account of the fact that its output tax liability is less than the input tax paid. To the extent that the petitioner's sales are inter-state sales, it is entitled to a concessional rate of tax of 2% against C forms.

3. For the quarter 01.01.2014 to 31.03.2014, the petitioner filed a return claiming a refund of Rs.17,59,874/-. The failure of the respondents to issue the refund led to the filing of W.P(C) 8762/2018 before this Court. However, after notice was issued in that petition on 21.08.2018, default assessment orders dated 14.11.2018 were passed in respect of five quarters, resulting in a