TMI Blog2023 (7) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... l to mention that there is no dispute that the appellant had not produced relevant material before the Assessing Authority or the learned OHA or the learned Tribunal. Learned counsel for the appellant submits that the appellant was not required to produce any such material as the ITC could be verified from the returns and the forms filed online including the returns filed by the dealers from whom the appellant had purchased goods - the said contention is unsubstantial. The Assessing Authority is duly empowered to call for the records and to verify the ITC as claimed. The onus to establish the genuineness of the ITC rests with the assessee. It would not be open for the appellant now to raise any new challenge to the order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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 Assessing Authority, under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actions are under doubt, the dealer deserves the benefit of ITC and incase the bonafides of purchases are doubtful, it would be necessary to go into other details of transactions to verify the bonafide of purchases. In the instant case, the Counsel for the Objector Dealer despite being accorded due opportunities of being heard on various occasions has failed to justify his claim by failing to provide the necessary documentary evidences. 8. In view of the above facts, it is undisputed that objector has failed to produce relevant records such as DVAT-30-31, bank statements, proof of movement of goods etc. before the Assessing Authority during the present proceedings and therefore, I have no option but to hold that impugned assessment no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel further submits that the order passed by the Assessing Authority is mala fide as it was passed on the last date prior to the bar of limitation. He submits that there are a number of decisions rendered by this Court that deprecate this practice. 16. He submits that the default assessment was framed only to obstruct the appellant s claim for refund. In addition, he submits that the order passed by the Assessing Authority has not been signed and therefore, is non est. 17. Mr. Rajeev Aggarwal, learned counsel who appears for Revenue on advance notice, points out that none of the above two grounds had been urged by the appellant before the learned OHA or the Tribunal. He contends that the same are sought to be raised for the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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