Assessing Authority Empowered under DVAT Act to verify ITC claims: Delhi HC

Chitra Hardware Vs Commissioner of VAT & ANR (Delhi High Court)

Introduction: In a notable verdict, the Delhi High Court dismissed an appeal by Chitra Hardware against the Commissioner of VAT & ANR, reinforcing the power of the Assessing Authority under the Delhi Value Added Tax (DVAT) Act to call for records and verify Input Tax Credit (ITC) claims.

Analysis: The case originated from the Assessing Authority’s refusal to refund Chitra Hardwar

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