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VIBHU BAKHRU, AMIT MAHAJAN
Chitra Hardware – Appellant
Versus
Commissioner of Vat – Respondent
JUDGMENT
Vibhu Bakhru, J.
CM APPL. 34455/2023 (condonation of delay of 38 days in filing the present appeal against the impugned order dated 31.03.2023)
1. For the reasons stated in the application, the same is allowed and the delay in filing the present appeal is condoned.
2. The application stands disposed of.
CM APPL. 34457/2023 (exemption from filing the original/certified copies/true typed copies of annexures as the same are either dim copies or typed in single space or hand written)
3. Exemption allowed, subject to all just exceptions.
4. The application stands disposed of.
VAT APPEAL 11/2023 & CM APPL. 34456/2023 (stay of recovery proceedings)
5. The appellant has filed the present appeal impugning the order dated 31.03.2023 (hereafter `impugned order') passed by the Appellate Tribunal for Delhi Value Added Tax (hereafter, the Tribunal) dismissing the appellant's appeal against an order dated 28.11.2022 passed by the Objection Hearing Authority (hereafter `OHA'). In terms of the said order, the OHA had rejected the appellant's objection under Section 74 of the Delhi Value Added Tax Act, 2004 (hereafter `DVAT Act') against the default assessment of tax framed by the Assessin
The onus is on the assessee to establish the genuineness of the input tax credit (ITC) under the DVAT Act.
State authorities are mandatorily required to pay interest on delayed tax refunds at the prescribed rate once the statutory limit for processing passes. Procedural failures in notification or record-....
The court's decision was influenced by its previous ruling on a similar issue, indicating the importance of consistency in judicial decisions.
The main legal point established is that the refund under the DVAT Act should be processed within the stipulated period, and interest is payable from the date the refund was due to be paid.
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