JUDGMENT :

SANJEEV NARULA, J.

[Via Video Conferencing]

CM APPL. 6001/2021 (for exemption)

1. Allowed, subject to all just exceptions.

2. The application is disposed of.

W.P.(C) 2047/2021 & CM APPL. 6002/2021 (for ex-parte ad-interim stay)

3. Before we deal with the challenge made in the present petition, it would be apposite to note the brief factual background. Petitioner had earlier approached this Court by way of a W.P.(C.) 4904/2015 under Article 226 and 227 of the Constitution of India challenging the vires of Section 9(2)(g) of the Delhi Value Added Tax Act, 2004 (hereinafter referred to as ‘DVAT Act’), the notice of default assessment of tax and interest dated 28th March, 2015 as well as notice of assessment of penalty dated 28th March, 2015 for the year 2010-11.

4. The said petition was allowed in favour of the Petitioner vide judgment dated 26th October 2017 along with other batch of matters, holding, inter alia, as under:

“The present petition has been disposed of by a common judgment passed today in W.P.(C) 6093/2017 and batch. Consequently, the notices for default assessment of tax and interest under Section 32 of the Delhi Value Added Tax Act, 2004 ('DVAT Act') and default asse