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2018 (4) TMI 1800 - HC - VAT and Sales TaxInput tax credit - Default in payment of VAT amount - case of petitioner is that the amount is validly paid by them - onus to prove the payment - whether the benefit envisaged under the Rajasthan VAT Act especially under sub-Section (1) shall be allowed only after verification of deposit of the tax payable by the selling dealer in the manner as notified by the Commissioner? - Rule 18 of Rajasthan VAT Rules, 2006 - HELD THAT:- It will be impossible for the petitioner to prove that the selling dealer has paid tax or not as while making the payment, the invoice including tax paid or not he has to prove the same and the petitioner has already put a summary on record which clearly establish the amount which has been paid to the selling dealer including the purchase amount as well as tax amount - In that view of the matter, we are of the opinion that Rule 18 if it is accepted, then the respondents will to take undue advantage and cause harassment. The purchasing dealer has to only prove that while making the payment, he takes the purchased amount. Petition disposed off.
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