Delhi Petrol Dealers Association And BPCL Petrol Dealers Association Versus Commissioner, New Delhi and Others - 2014 (8) TMI 445 - DELHI HIGH COURT - VAT and Sales Tax, and assessees are aggrieved on account of the reliance placed on the circular, it shall be open to them to avail of their remedies by way of objections. However, the objection hearing authorities/ appellate authorities or the Tribunal shall hear objections or grounds that are filed within six weeks from today.

The concerned authorities shall take into account the fact that the present proceedings were pending, and wherever required, may not insist on the strict application of the provisions of limitation, provided the objections/arguments/claims in this regard pursuant to present judgment are preferred within six weeks from today. In view of the above order, the court does not deem it appropriate to consider larger questions sought to be urged. It is also clarified that these directions shall not be construed as reflection on merits of individual claims of petitioners/before the concerned authority under the enactment. The writ petitions are disposed of in the above terms.