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2017 (8) TMI 140 - HC - VAT and Sales TaxReversal of Input Tax Credit - The petitioner's contention is that inspite of earlier direction issued by the Division Bench to examine as to whether the petitioner was issued with certificate of registration within time and whether the petitioner was prevented from filing online returns or manual returns, as the case may be, has not been examined - natural justice - Held that: - the respondent in the impugned order has not gone into the aspect as directed by the Division Bench. The petitioner would not be able to file a return electronically as it is admitted by the respondent that the password was given belatedly and for that matter, registration was also done beyond the time limit stipulated under the Act. Whether the petitioner was prevented from filing the manual return? - Held that: - There is no definite observation made by the Assessing Officer in this regard. If the petitioner's registration had been delayed, obviously he cannot file a manual return. Above all, the petitioner is not a new dealer, they have taken over an existing business and their vendor had a valid registration with the respondent. Therefore, it is only a transition which required to be done so far as the concerned business. Probably, the verification aspect required to be done was with regard to the solvency of the petitioner and other related requirements. Condonation of delay - Held that: - though the registration certificate might have been despatched to the petitioner during April 2014, the petitioner was justified in seeking to file online return as the Department is insisting and compelling dealers to adopt the online procedure and discouraging the filing of manual returns. Therefore, even assuming there is a fault on the part of the dealer in not immediately filing the manual return, on account of the delay by the Department in activating the facility for filing e-return by giving the password, the delay in filing the manual return has to necessarily be condoned. Petition allowed - decided in favor of petitioner.
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