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2015 (8) TMI 793 - HC - VAT and Sales TaxDenial of Input tax credit – Appellant claimed Input Tax Credit on alleged purchases made however AO denied Credit on ground that registration certificate dealer was cancelled ab initio as it was found that said dealer indulged into billing activities only – Tribunal disallowed input tax credit of tax paid on purchases without verifying genuineness of transactions –Held that:- it was not in dispute that when Assessing Officer passed order disallowing Input Tax Credit claimed by appellant, appellant was not served with copy of order by which dealers registration was cancelled ab initio – In case of Shree Bhairav Metal Corporation [2015 (6) TMI 624 - GUJARAT HIGH COURT] current court dealing with similar case remanded matter to AO to consider matter / claim of concerned dealer of Input Tax Credit, afresh – Impugned order passed by Tribunal denying Input Tax Credit claimed by appellant on alleged purchases made by appellant hereby quashed and set aside – Matter remitted to consider claim after giving opportunity to appellant afresh in accordance with law – Decided in favour or Assesse.
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