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2020 (5) TMI 636 - HC - VAT and Sales TaxInput tax credit - duty paying invoices - case of petitioner is that the petitioner had availed Input Tax Credit on the strength of invoices issued by dealers who had availed Input Tax Credit on the strength of invoices of dealers whose registrations were cancelled either and/or there was no proof of their sale of goods to the petitioner’s sellers - HELD THAT:- In this case, the petitioner claims to have availed Input Tax Credit on the strength of invoices raised by some of the dealers who had in turn purchased from other dealers who had not shown having sold the goods to the petitioner’s dealers from whom the petitioner had purchased the goods - Since there are disputed questions of fact and the dispute is not purely confined only law, the present Writ Petitions are liable to be dismissed with liberty to the petitioner to file an statutory appeal before the Appellate Deputy Commissioner. The petitioner is permitted to file an appeal within a period of thirty days from date of receipt of a copy of this order subject to other requirements of pre-deposit under the provisions of the TNVAT Act, 2006 - petitioner dismissed.
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