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2017 (7) TMI 468 - HC - VAT and Sales TaxExtension of time to file objection - Input tax credit - capital goods - penalty - Held that: - the onus is on the petitioner to establish that these goods are capital goods and the petitioner is entitled for input tax credit on the same - After having fixed the date for personal hearing and filing the objection, the petitioner was not justified in seeking for two months further time. Therefore, this Court is satisfied that this is not a case, where there is violation of principles of natural justice, but a case, where the petitioner failed to avail the opportunity granted to him. Therefore, this Court is not inclined to set aside the impugned assessment orders - if one more opportunity is granted to the petitioner to establish their case before the Assessing Officer, they will be able to produce the documents and other proof to show that the goods qualify for availment of input tax credit, this Court is inclined to grant one more opportunity, but subject to certain conditions - petition allowed.
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