Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 432 - ALLAHABAD HIGH COURTInput tax credit - applicability of provisions of Section 8 of U.P. Value Added Tax Act - Held that:- In the first place, to invoke the provision of Rule 21 (3) of the Rules, normally, the enquiry required to be conducted is only viz-a-viz the seller who may have sold the goods to the assessee claiming ITC against a tax invoice. Once such transaction is found to be genuine and goods established to have been sold, no further enquiry may be required to be made. To that extent the submission of learned counsel appearing for the assessee is correct. However in the facts of the present case, it does appear that other than relying on the enquiry made with respect to the first selling dealer, the revenue authorities also referred to certain other enquiries made from the seller from whom the assessee made the purchases - though normally the Court may have remanded the matter to the assessing authority to pass a fresh order in accordance with law after allowing the assessee an opportunity to rebut the evidence relied upon by the revenue, however, in view of the fact that the present proceedings have arisen from the provisional assessment proceedings and it has been stated at the bar that the final assessment proceedings have not yet been concluded, the present revisions are disposed of with a direction that it shall remain open to the assessing authority to confront the assessee with all adverse material that may have been collected by the revenue authorities with respect to ITC claimed by the assessee, in those proceedings and to accordingly pass an assessment order in accordance with law. Petition disposed off.
|