M/S Chitra Hardware vs. Commissioner Of Vat & Anr.
Held
The Court held that the onus to establish the genuineness of ITC rests with the assessee and that the appellant failed to produce necessary documentary evidence. New grounds of challenge, such as mala fide or an unsigned order, were not entertained as they were not raised before lower authorities.
Facts
The appellant's claim for refund of input tax credit (ITC) was rejected by the Assessing Authority for failing to provide documentary evidence. This decision was upheld by the Objection Hearing Authority and the Appellate Tribunal for Delhi Value Added Tax.
Key Issues
Whether the appellant had discharged its onus to prove the genuineness of its input tax credit claim by providing sufficient documentary evidence. Whether new grounds of challenge can be raised for the first time before the High Court.
Sections Cited
Section 74, Section 32, Section 59(2)
AI-generated summary — verify with the full judgment below
$~35 * IN THE HIGH COURT OF DELHI AT NEW DELHI %
Date of Decision: 12th July, 2023 + M/S CHITRA HARDWARE ..... Appellant Through: Mr. Vasdev Lalwari and Mr. Rohit Gautam, Advs. versus COMMISSIONER OF VAT & ANR. ..... Respondents Through: Mr. Rajeev Aggarwal, ASC with Ms. Vidisha Swarup, Adv. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE AMIT MAHAJAN 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)
For the reasons stated in the application, the same is allowed and the delay in filing the present appeal is condoned.
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)
Exemption allowed, subject to all just exceptions.
The application stands disposed of. VAT APPEAL 11/2023 & CM APPL. 34456/2023 (stay of recovery proceedings) Signing Date:17.07.2023 18:39:27 Signature Not Ve
The judgment continues below.
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