JUDGMENT

Rajiv Shakdher, J.: (ORAL)

CM APPL. 50118/2022

1. Allowed, subject to just exceptions.

VAT APPEAL 38/2022

2. This appeal is directed against the order dated 07.09.2022 passed by the Delhi Value Added Tax Appellate Tribunal [hereinafter referred to as "Tribunal"].

3. Mr Ashok K. Bhardwaj, who appears on behalf of the appellant, says that the only question of law which the appellant would want this court to consider is the following:

"Whether the provisions of the DVAT Act, 2004 provide for a claim of Input Tax Credit only for the tax period to which such purchases pertain based on the date indicated on the tax invoices."

4. Admit.

5. The aforesaid question of law was considered and arguments were advanced by the counsels for the parties qua the same.

6. Briefly, the facts which are necessary to be considered while rendering a decision qua the aforesaid question of law are the following:

6.1. The appellant received materials for execution of a works contract. The details of the invoices along with the tax period and the value added tax (VAT) paid by the vendor i.e., Sacred Constructions Pvt. Ltd. are set forth hereinafter: