TaxTMI 
TaxTMI 
2023 (7) TMI 711
X X X X Extracts X X X X
X X X X Extracts X X X X
....stands disposed of. CM APPL. 34457/2023 (exemption from filing the original / certified copies / true typed copies of annexures as the same are either dim copies or typed in single space or hand written) 3. Exemption allowed, subject to all just exceptions. 4. The application stands disposed of. VAT APPEAL 11/2023 & CM APPL. 34456/2023 (stay of recovery proceedings) 5. The appellant has filed the present appeal impugning the order dated 31.03.2023 (hereafter 'impugned order') passed by the Appellate Tribunal for Delhi Value Added Tax (hereafter, the Tribunal) dismissing the appellant's appeal against an order dated 28.11.2022 passed by the Objection Hearing Authority (hereafter 'OHA'). In terms of the said order, the OHA had rejected....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t and can be best examined by way of documentary evidences such as tax invoices, DVAT-30 & 31, bank records etc. It is also observed that unless and until bonafide of purchase transactions are under doubt, the dealer deserves the benefit of ITC and incase the bonafides of purchases are doubtful, it would be necessary to go into other details of transactions to verify the bonafide of purchases. In the instant case, the Counsel for the Objector Dealer despite being accorded due opportunities of being heard on various occasions has failed to justify his claim by failing to provide the necessary documentary evidences. 8. In view of the above facts, it is undisputed that objector has failed to produce relevant records such as DVAT-30-31, bank....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... is duly empowered to call for the records and to verify the ITC as claimed. The onus to establish the genuineness of the ITC rests with the assessee. 15. The learned counsel further submits that the order passed by the Assessing Authority is mala fide as it was passed on the last date prior to the bar of limitation. He submits that there are a number of decisions rendered by this Court that deprecate this practice. 16. He submits that the default assessment was framed only to obstruct the appellant's claim for refund. In addition, he submits that the order passed by the Assessing Authority has not been signed and therefore, is non est. 17. Mr. Rajeev Aggarwal, learned counsel who appears for Revenue on advance notice, points out that no....