MAHADEV ENTERPRISES Vs. COMMISSIONER OF VAT

JUDGEMENT

(1.) The appellant has filed the present appeal impugning an order dtd. 17/5/2022 (hereafter 'the impugned order'), passed by the Appellate Tribunal, VAT (hereafter 'the Tribunal') in Appeal no.82/ATVAT/2019. The appellant further prays that the Tribunal be directed to decide the appellant's appeal on merits including the question of law raised by the appellant.

(2.) The appellant had filed the aforementioned appeal before the Tribunal impugning an order dtd. 25/9/2019, passed by the learned Objection Hearing Authority - Additional Commissioner, Delhi (hereafter 'the OHA'). In terms of the order dtd. 25/9/2019, the OHA had rejected the objections filed by the appellant against the assessment order for tax and interest relating to the fourth quarter of the year 2013- 14, and levy of penalty in respect of the third quarter of the year 2015- 16. The appellant's objections were dismissed on the ground that the same were filed beyond the period of limitation.

(3.) The notice for default assessment of tax and interest dtd. 1/12/2017 was issued by the assessing authority as the appellant (dealer) had failed to produce the relevant documents along with tax invoices despite notices dtd. 14/9/2016 and 14/5/2017. The assessing officer had, accordingly, disallowed the input tax credit claimed by the dealer to the extent of ?1,11,469/- and consequently, imposed a tax of an equivalent amount. The assessing officer had also examined the penalty of ?10,000/- in respect of the third quarter of the year 2015-16.