ABB Limited vs Commissioner Vat Delhi

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

DELHI HIGH COURT
RAJIV SHAKDHER, TARA VITASTA GANJU
ABB Limited – Appellant
Versus
Commissioner Vat Delhi – Respondent

Table of Content
1. only invoices' date determines input tax credit eligibility. (Para 2 , 5 , 8)
2. facts establish the basis for tax credit claims. (Para 6 , 7)
3. legal provisions clarify the timing for tax credit claims. (Para 10 , 11)
4. grounds for tribunal's decision are sound based on the law. (Para 12 , 13 , 14)
5. the appeal is ruled against the appellant. (Para 15 , 16)

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

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DELHI HIGH COURTRAJIV SHAKDHER, TARA VITASTA GANJUABB Limited – AppellantVersusCommissioner Vat Delhi – Respondent

DELHI HIGH COURT
RAJIV SHAKDHER, TARA VITASTA GANJU
ABB Limited – Appellant
Versus
Commissioner Vat Delhi – Respondent