Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2023 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 52 - HC - VAT and Sales TaxDisallowance of F forms - disallowance for the reason that the Commissioner of Sales Tax, Rajasthan had issued a notification declaring these ‘F’ forms obsolete and invalid under Rule 17(10) of the Central Sales Tax (Rajasthan) Rules - HELD THAT:- The Tribunal after considering the law as laid down by the Apex court in State of Maharashtra Vs. Suresh Trading Company [1996 (2) TMI 451 - SUPREME COURT] held that the dealer was entitled to rely upon the certificate of registration of the other dealer and to act upon it. Whatever might be the effect of the retrospective cancellation of the other dealer, it could have no effect upon any person who had acted upon the strength of a registration certificate when the registration was effective. The Tribunal also observed that Hon’ble Apex Court had held that it was not the duty of persons dealing with registered dealers to find out whether a state of facts existed which would justify the cancellation of their registration. The judgment of the Apex Court in State of Karnataka Vs. Ecom Gill Coffee Trading Private Limited [2023 (3) TMI 533 - SUPREME COURT], relied upon by Ms Chavan, will be of no assistance to appellant since in that case the court held that the the ITC can be claimed only on the genuine transaction of the sale and purchase and if a dealer knowingly issues or produces a false tax invoice, credit or debit note, declaration, certificate or other document, such a dealer is liable to pay the penalty. In that case, the assessing officer had doubted the genuineness of the transactions and given cogent reasons on the basis of evidence and material on record. But in the case at hand, the assessing officer had himself found the F forms in order and issued the intimation in Form No. 604 on 9th July 2013 allowing the claim of transfer of goods to agent (movement of goods to the State of Rajasthan occasioned not by the reason of sale). There are no substantial question of law - appeal dismissed.
|