M/S Space Optical Company vs. Commissioner Trade Taxes & Ors.

W.P.(C)/5380/2020HC DelhiGSTCNR DLHC01022226202031 August 2020Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE SANJEEV NARULA3 pages

For Petitioner: Mr.Varun Nischal with Mr. Arif Ahmed Khan, AdvocatesFor Respondent: Mr.Satyakam, ASC for NCT of Delhi. % Date of Decision: 31st August, 2020

AI SummaryRemanded

Held

The Court set aside the impugned order and remanded the matter back to the Objection Hearing Authority to pass a fresh order after hearing the petitioner. The assessment was also noted to be potentially barred by limitation.

Facts

The petitioner challenged an order disallowing input tax credit and default assessment notices under the DVAT Act. Similar objections for other tax periods had been allowed in the petitioner's favour.

Key Issues

Whether the input tax credit claim was wrongly disallowed and if the assessment was barred by limitation.

Sections Cited

Section 9(2)(g)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P. (C) 5380/2020 Page 1 of 3 $~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P. (C) 5380/2020 M/S SPACE OPTICAL COMPANY ..... Petitioner Through: Mr.Varun Nischal with Mr. Arif Ahmed Khan, Advocates. versus COMMISSIONER OF TRADE TAXES & ORS. ...... Respondents Through: Mr.Satyakam, ASC for NCT of Delhi. % Date of Decision: 31st August, 2020 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA

J U D G M E N T

MANMOHAN, J: (Oral) C.M.Nos.19386-19387/2020 Exemption allowed, subject to all just exception. Accordingly, the applications stand disposed of. W.P. (C) 5380/2020 & C.M.No.19385/2020

The petition has been heard by way of video conferencing.

Present petition has been filed challenging the order dated 25th June, 2020 passed by the Objection Hearing Authority (for short ‘OHA’) whereby petitioner’s claim for input tax credit (for short ‘ITC’) has been disallowed under Section 9(2)(g) of the Delhi Value Added Tax Act, 2004 (for short

W.P. (C) 5380/2020

‘DVAT Act’). The pe

The judgment continues below.

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