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2020 (2) TMI 862 - HC - VAT and Sales TaxInput tax credit - failure to produce the documents to verify the claim of genuineness of the Input Tax Credit claimed by the Assessee - HELD THAT:- The present writ appeal deserves to be allowed and the matter deserves to be remanded back to the Assessing Officer for enquiry and verification in the matter. Without production of the relevant documents, the Assessee cannot claim the Input Tax Credit and since admittedly the Assessee has not produced the relevant documents, merely because the registration details existed on the rolls of the Revenue Department, it could not per se prove the validity and verification of the transactions in question. Appeal allowed by way of remand.
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