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2015 (4) TMI 319 - HC - VAT and Sales TaxDenial of input tax credit - Liability of purchasing dealer - According to the Petitioner, his duty is only to show that the purchaser has paid the tax - Held that:- The respondent has filed a counter affidavit and submitted that it is after all a notice and it is for them to produce the purchase tax and admittedly, the Petitioner has not produced the connected documents to prove the tax payments and straightway filed these Writ Petitions and therefore there is no violation of principles of natural justice - Petitioner is directed to produce all the relevant purchase documents for all these matters for verification. If on verification any tax is not paid for the purchase, it is open to the authority to levy the tax and the Petitioner is liable to pay. The Petitioner is directed to treat this as a show-cause notice and directed to give proper explanation to the authorities and on such explanation being made, the authorities are directed to pass appropriate orders on merits and in accordance with law. - Petition disposed of.
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