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2022 (2) TMI 1164 - ALLAHABAD HIGH COURTInput Tax Credit - benefit of input tax credit granted to the dealer without verifying the nature of transaction as discussed by the assessing authority as well as by the first appellate authority - HELD THAT:- The issue involved in the revisions is covered by the judgement and order passed by this Court COMMISSIONER COMMERCIAL TAX LKO. VERSUS S/S VIKRANAT ISPAT UDYOG [2022 (2) TMI 1116 - ALLAHABAD HIGH COURT], in which it was held that The Tribunal being the last court of fact has recorded the finding of fact in favour of the opposite party that all the transactions were made through Bank and were duly accounted for as well as verified. Further, the purchases made from the respective dealers were duly registered and verifiable from the official web site of the Department and therefore, it cannot be said that purchases were made from unregistered dealers. The present revisions are dismissed.
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