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2019 (7) TMI 1196 - HC - VAT and Sales TaxRejection of Input tax credit - rejection on the ground of stock maintained by the revisionist on the ground that the revisionist had failed to provide requisite information in Form-A - HELD THAT:- The prescription of Rule is mandatory in character inasmuch as word used are "shall furnish", it clearly indicates that the revisionist was bound to provide the information in the prescribed form. It is immaterial that the data which was to be supplied to the Assessing Authority was voluminous is no ground for not providing the same in prescribed format. It is admitted that the data which was provided by the revisionist was exhaustive running into hundreds of pages. Be that as it may, same was to be provided in prescribed format and in absence of which the Tribunal has rightly held that the revisionist was not entitled to the benefit of Input Tax Credit - as per provisions of Rule 20(3) of the Rules, 2008, it is mandatory to provide the information in the prescribed form and by not doing so, the assesee cannot avail of the benefit accruing there from. No other point has been argued by the learned counsel for the revisionist. Revision dismissed.
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