Assessing Authority is Duly Empowered to Call for Records and to Verify ITC as Claimed under DVAT Act: Delhi HC Dismisses Appeal claiming Malafide [Read Order]

By Kalyani B. Nair - On July 29, 2023 5:30 pm - 2 mins read
Assessing Authority is Duly Empowered to Call for Records and to Verify - ITC as Claimed under DVAT Act - Delhi HC Dismisses Appeal claiming Malafide - TAXSCAN

The Delhi High Court observed that the Assessing Authority is duly empowered to call for records and to verify Input Tax Credit (ITC) as claimed under Delhi Value Added Tax Act, 2004 (DVAT Act). The appellant, M/s Chitra Hardware has filed the present appeal impugning the order (‘impugned order’) passed by the Appellate Tribunal for…

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