Justices S Ravindra Bhat and Deepa Sharma pointed to "mismatch in figures" of the vacancies which gave a "misleading picture" on the entire situation.
The High Court arrived at the finding as the number of vacancies for the post of Value Added Tax Officer (VATO) and Additional Value Added Tax Officer (AVATO), as indicated by the government, did not include those officials who were posted to other departments on notional basis.
"The mismatch in figures, in the opinion of the court, gives a misleading picture that the Government of National Capital Territory of Delhi is making constant endeavours to fill all the vacancies in the various cadres of the DVAT department," the bench said after perusing the list of vacancies submitted by the government.
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The bench noted that over 1.48 lakh refund claims were pending in the department from September, 2016.
The court was hearing a plea by a firm on the issue of
delay in disposal of its application claiming VAT refund.
The Principal Secretary was also directed to indicate in the affidavit "the steps taken to fill the vacancies on regular basis with cadre officers and furthermore, the requisitions made to the Delhi Subordinate Services Selection Board (DSSSB), the recruiting agency."
The Chairman of DSSSB was also asked to file an affidavit regarding the requests sent by the DVAT Department for filling up of pending vacancies, especially over the last three years and the current stage of such recruitment.