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2022 (2) TMI 1116 - HC - VAT and Sales TaxInput tax credit - grant of benefit of input tax credit 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 record reveals that the purchases have been disbelieved by the Assessing Authority on the basis of some information received from the Special Investigation Officer. On the said information purchases shown by the opposite party was treated to be purchases from unregistered dealer and, therefore, rejected the claim of input tax credit - the first appellate authority being the court of fact ought to have verified the said information but instead of doing so, has remanded the matter. The second appeal filed by the opposite party. The Tribunal has recorded the finding of fact after verification from the official web site that during the relevant period purchases shown by the dealer from the parties were duly registered and all the payments were made through bank. 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. There are no reason to interfere with the order of the Tribunal - revision dismissed.
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