ITC can be claimed even in Mismatch of 2A & 2B provided Purchasing Dealer has taken all steps diligently

In M/s Honeywell Automation India Ltd. v. Commissioner of Trade & Taxes, Delhi (Appeal No: 08-11/ATVAT/2019 dated August 13, 2021] M/s Honeywell Automation India Ltd. (Appellant) has filed the current appeal against Order dated March 23, 2019 wherein Special Objection Hearing Authority (SOHA) disposed of the objections filed by the Appellant against notice for default assessment of tax and interest under Section 32(1)(c) and Section 32(1)(d) of the Delhi Value Added Tax Act, 2004 (DVAT Act) for claiming of excess Input Tax Credit (ITC) than the corresponding output tax reported by the sell...