SPACE OPTICAL COMPANY Vs. COMMISSIONER OF TRADE TAXES

JUDGEMENT

(1.) The petition has been heard by way of video conferencing.

(2.) 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 'DVAT Act'). The petitioner also challenges the default notices of assessment of tax, interest and penalty dated 28th March, 2016 and 13th April, 2016 issued under DVAT Act for the tax periods 1st and 2nd quarters 2015-2016.

(3.) In the present case, it has been averred that twelve other objections pending before the special OHA for other tax periods arising out of the same cause of action, on similar facts and issue have been allowed in favour of the petitioner vide orders dated 13th July, 2020 setting aside the default assessment notices.