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2019 (12) TMI 173 - HC - VAT and Sales TaxValidity of reassessment order - disallowance of input tax credit - Section 39[1] of Karnataka VAT Act - contention of the petitioner is that input tax credit claimed by the petitioner has been denied by the respondent-Authority mainly on the ground that the selling dealer - HELD THAT:- The selling dealer M/s. Total Scaffolding Technologies was registered on 29.06.2013 and de-registered on 10.08.2015 i.e., during the tax periods in question, the said selling dealer was a registered dealer. It is well-settled that as long as the dealer is registered under the provisions of the Act, the transactions made by the purchasing dealer cannot be suspected. It is on the registration of the selling dealer, transaction has been effected and in such circumstances, the prescribed authority rejecting the claim of the input tax credit mainly on the ground that M/s. Total Scaffolding Technologies was a de-registered dealer during the relevant periods cannot be accepted. The petitioner placed certain documents on record to establish the factum of tax discharged by him through cheques qua the invoices. These aspects require to be examined by the prescribed authority while considering the claim of the petitioner regarding the input tax credit. The proceedings are restored to the file of the respondent-prescribed Authority to reconsider the matter in accordance with law, considering the relevant documents placed on record - Petition allowed by way of remand.
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