JUTLA & CO. Vs. COMMISSIONER OF VAT

JUDGEMENT

(1.) The petitioner has filed the present petition, inter alia, praying that the respondents be directed to refund an amount of ?14,12,185/- along with interest in terms of Sec. 42 of the Delhi Value Added Tax Act, 2004 (hereafter 'the DVAT Act'). The petitioner had filed its Value Added Tax (VAT) return for the quarter 1/4/2017 to 30/6/2017, on 28/9/2017. According to the petitioner, in terms of the said return, refund of ?14,12,185/- of VAT was due for the said period.

(2.) The Assessing Officer (hereafter 'the AO') did not accept the said returns and framed a default assessment of VAT for the year 2014-15 and 2016-17 by assessment orders, both dtd. 18/6/2018.

(3.) The petitioner filed its objections before the Objection Hearing Authority (hereafter 'the OHA'). However, the same were dismissed by an order dtd. 22/12/2020. The petitioner appealed the said order dtd. 22/12/2020 before the Delhi Value Added Tax Appellate Tribunal (hereafter 'the Tribunal').