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2017 (11) TMI 467 - HC - VAT and Sales TaxReversal of input tax credit - Section 19(20) of the said Act - TNVAT Act - Held that: - as there is a duty cast upon the dealer to produce necessary documents and evidence to substantiate their stand. Even the circular states that the Assessing Officer should take into account the concrete evidence available. It is dealer's responsibility to make available the concrete evidence, which the petitioner failed to do. Petitioner have not received discounts after issuance of tax invoice without disturbing the tax component, this Court is inclined to grant one more opportunity to the petitioner to submit such documents - petition allowed by way of remand.
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