Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 8 - HC - VAT and Sales TaxValidity of assessment order - input tax credit - burden to prove - whether the assessee has discharged the burden of proving the claim of input tax credit on the payment of taxes alleged to have been made? - HELD THAT:- Without examining the discharge of burden of proving, merely on the ground that no selling dealer has deposited the collected taxes, input tax credit has been denied. This factual aspect requires to be re-considered by the Assessing Authority. Even as regards denial of input tax credit relating to the purchase of old used machinery from M/s. Saibaba Industries claimed as capital goods by the assessee is not supported by any satisfactory reasons. The assessment order impugned deserves to be set aside - appeal allowed by way of remand.
|