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2015 (9) TMI 631 - HC - VAT and Sales TaxDenial of input tax deduction Bogus or false invoices Respondent-Authority vide impugned order disallowed input tax deduction as claimed by petitioner on ground that invoices produced by petitioner was based on fake or duplicate invoices Held that:- petitioner had claimed input tax credit however said claim was disallowed by after verifying records and finding that invoice which was relied upon by petitioner to claim input tax credit was bogus invoice or false invoice Burden was cast on assesse, to prove that claim for deduction of input tax was correct Assessing officer arrived at conclusion that input tax credit claimed by petitioner was based on false invoice even prior to extending opportunity to petitioner to prove otherwise Thus order required to be interfered Matter remitted back for being adjudicated by extending opportunity to petitioner Decided in favour of Assesse.
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