https://www.taxtmi.com/caselaws?id=440438 The court allowed the condonation of a 38-day delay in filing the appeal and granted an exemption from filing certain copies due to readability issues. However, the court dismissed the appeal challenging a default tax assessment for the financial year 2013-14, as the appellant failed to provide sufficient evidence to establish the payment of Input Tax Credit. The court emphasized the appellant's failure to produce relevant records and upheld that the burden of proving the genuineness of Input Tax Credit lies with the assessee. The court rejected claims of mala fide intentions in the assessment and dismissed the appeal, stating it lacked merit in addressing substantial legal questions. en-us Wed, 12 Jul 2023 00:00:00 +0530 Wed, 19 Jul 2023 08:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440438 The court allowed the condonation of a 38-day delay in filing the appeal and granted an exemption from filing certain copies due to readability issues. However, the court dismissed the appeal challenging a default tax assessment for the financial year 2013-14, as the appellant failed to provide sufficient evidence to establish the payment of Input Tax Credit. The court emphasized the appellant's failure to produce relevant records and upheld that the burden of proving the genuineness of Input Tax Credit lies with the assessee. The court rejected claims of mala fide intentions in the assessment and dismissed the appeal, stating it lacked merit in addressing substantial legal questions. Case-Laws VAT and Sales Tax Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440438