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2018 (6) TMI 974 - HC - VAT and Sales TaxRestoration of Penalty u/s 70[2][a] of the KVAT Act, 2003 - input tax credit availed by the Appellant-Assessee on the basis of fake and false invoices of the selling dealers who actually did not exist - Held that:- No question of law arises in the present appeal for consideration by this Court and essentially it is a finding of fact arrived at by the Assessing Authority as well as the Revisional Authority in the present case that the Appellant- Assessee claimed input tax credit on the basis of invoices issued by the non existent dealers. Thus, burden of proving that the claim of input tax credit is correct, is squarely upon the Assessee who never discharged the said burden in the present case. The first Appellate Authority was absolutely wrong in setting aside the penalty assuming such burden of proof to be on the Revenue. The Revisional Authority, was therefore, perfectly justified and within his jurisdiction to restore the order of penalty in these circumstances. It remains a finding of fact, not giving rise to any question of law for our consideration under Section 66 of the Act and we do not find any perversity in the order passed by the Revisional Authority in the present case - appeal dismissed - decided against appellant-assessee.
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