2023 (1) TMI 1101

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....s. For the Respondents Through: Mr. Avishkar Singhvi, Mr. Naved Ahmed & Mr. Vivek Kumar, Advs. VIBHU BAKHRU, J. 1. The appellant has filed the present appeal impugning an order dated 17.05.2022 (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 th....

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....thority as the appellant (dealer) had failed to produce the relevant documents along with tax invoices despite notices dated 14.09.2016 and 14.05.2017. The assessing officer had, accordingly, disallowed the input tax credit claimed by the dealer to the extent of Rs.1,11,469/- and consequently, imposed a tax of an equivalent amount. The assessing officer had also examined the penalty of Rs.10,000/-....

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....esent case, no notice bearing the signature of the assessing officer was available on record. 7. The learned counsel appearing for the respondent has countered the submissions that the notices were required to be signed by the concerned authority. He states that, in terms of Section 100A(2) of the Delhi Value Added Tax Act, 2004, any communication prepared on an automatic data processing system....

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....pellant and therefore, the appellant did not have the opportunity to respond to the same. 10. We find no infirmity with the decision of the Tribunal in remanding the matter to the learned OHA. It would be apposite for the learned OHA, in the first instance, to decide the contentious issues, including the issue whether the notices were required to be digitally signed as contended by the petition....