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2019 (8) TMI 1610 - HC - VAT and Sales TaxInput Tax Credit - original tax invoices - Section 18(6) of Jharkhand Value Added Tax (JVAT) Act read with Section 18(8) of the said Act - HELD THAT:- It appears that the issue involved in the instant writ application is similar to the issue raised in the case of BRAHMAPUTRA METALLICS LIMITED VERSUS STATE OF JHARKHAND AND OTHERS [2019 (9) TMI 521 - JHARKHAND HIGH COURT] where it was held that It is always open for the State Tax Authorities on the strength of tax invoices produced before it by a dealer to verify the genuineness of said invoices and to ascertain that said dealer has in fact discharged liability of input tax on such invoices in respect of which ITC is being claimed. Thus, the production of JVAT- 404 Form for the purpose of claiming ITC is merely directory in nature and not mandatory. The respondent-State of Jharkhand are directed to re-examine the claim of the petitioner towards its claim of Input Tax Credit amounting to ₹ 1,93,85,122.25/- in respect of which the petitioner has not submitted JVAT-404 Forms, by verifying the said claim from tax invoices in original containing particulars of sale evidencing the amount of input tax paid and on being satisfied that the petitioner has paid input tax as aforesaid, extend the benefit of Input Tax Credit to the petitioner. Petition allowed by way of remand.
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