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2016 (6) TMI 808 - HC - VAT and Sales TaxInput tax credit - valid duty paying documents - tribunal did not considered the documents - Karnataka Value Added Tax Act, 2003 [KVAT] - Held that:- In our view, the said aspects would be vital as it may also go to the root of the matter because, if those documents are considered and thereafter, the finding is recorded as to whether burden has been discharged or not by the petitioner, then the matter may stand on different footing. Further if the documents are considered and even if the burden is discharged, any input tax credit that may be available to the assessee has not been examined by the Tribunal. - Matter remanded back to tribunal for passing fresh orders - Decided in favor of assessee.
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