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VIBHU BAKHRU, AMIT MAHAJAN
Mahadev Enterprises – Appellant
Versus
Commissioner Of Vat – Respondent
JUDGMENT :
VIBHU BAKHRU, J.
1. The appellant has filed the present appeal impugning an order dated 17.05.2022 (hereafter ‘the impugned order’), passed by the Appellate Tribunal, VAT (hereafter ‘the Tribunal’) in Appeal no.82/ATVAT/2019. The appellant further prays that the Tribunal be directed to decide the appellant’s appeal on merits including the question of law raised by the appellant.
2. The appellant had filed the aforementioned appeal before the Tribunal impugning an order dated 25.09.2019, passed by the learned Objection Hearing Authority – Additional Commissioner, Delhi (hereafter ‘the OHA’). In terms of the order dated 25.09.2019, the OHA had rejected the objections filed by the appellant against the assessment order for tax and interest relating to the fourth quarter of the year 2013-14, and levy of penalty in respect of the third quarter of the year 2015-16. The appellant’s objections were dismissed on the ground that the same were filed beyond the period of limitation.
3. The notice for default assessment of tax and interest dated 01.12.2017 was issued by the assessing authority as the appellant (dealer) had failed to produce the relevant documents along with tax invoices
The impugned order was barred by limitation in terms of Section 34 of the DVAT Act.
The court emphasized adherence to statutory timelines for adjudicating tax objections, underscoring that undue delays infringe on taxpayer rights and threaten the integrity of the tax system.
Timely adjudication of objections under tax law is mandatory; inaction constitutes a failure of duty, merits judicial intervention, and necessitates reforms for efficiency.
The onus is on the assessee to establish the genuineness of the input tax credit (ITC) under the DVAT Act.
The court established that tax assessment orders must adhere to statutory limitation periods, emphasizing that extensions to limitation cannot be granted post-expiration of the statutory timeline.
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