Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 574 - HC - VAT and Sales TaxWhether the dealer can file tax invoices and forms VATC-4 claiming benefit of input tax credit at appellate stage and in that eventuality the liability of the dealer is to be redetermined - Held that:- no notice for disposal of remand case was sent to the appellant and, therefore, the assesse could not produce the invoices and forms VATC-4. It was urged that the appellant is in possession of these forms and the assessee be permitted to submit the same before the Assessing Authority. - issue raised in this appeal is no longer res integra and stands concluded by the decisions of this court in [2013 (12) TMI 1447 - Punjab and Haryana High Court] titled as Vijay Cottex Ltd., Panipat v. State of Haryana [2013 (12) TMI 1447 - Punjab and Haryana High Court] and [2013 (12) TMI 1448 - Punjab and Haryana High Court] titled as Jai Hanuman Stone Crushing Mills, Bhiwani v. State of Haryana [2013 (12) TMI 1448 - Punjab and Haryana High Court] wherein it has been held that the dealer is entitled to produce form VATC-4 and tax invoices before the assessing authority who shall verify the same and pass a fresh order, in accordance with law. - Petition disposed of.
|