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2024 (1) TMI 1082 - HC - VAT and Sales TaxInput tax credit - denial in respect of the export transaction - power of suo motu revision against an order of the Assistant Sales Tax Officer or Sales Tax Officer - HELD THAT:- This issue has become academic. More so, when as against the assessment order the writ petitioner had filed an appeal and when the matter was fixed at the appellate stage, an authority who is junior than the appellate authority can obviously not exercise this power of suo motu revision. Above all a Senior Commissioner who is none other than the Commissioner of Sales Tax being a superior authority has sufficient jurisdiction to exercise the power of suo motu revision - the said ground raised by the writ petitioner does not appear consideration and accordingly stands rejected. Input Tax Credit - denial on account of payment made to third party on behalf of the selling dealer - HELD THAT:- It is a well settled legal principle that Input Tax Credit is a form of concession provided by the legislator and it is available only if the conditions stipulated are fulfilled. Sub-rule(8) of rule 19 makes it clear that the payment has to be made to the selling dealer by means cheque or demand draft or by means of electronic mode. Therefore, the writ petitioner is precluded from adding words to a stature to state that he will be entitled to the benefit of Input Tax Credit though he is not paid the amount to the selling dealer but to a third party based on certain instructions. The concession can always comes with conditions and if the conditions are not fulfilled the concession is not available. Therefore, the conclusion arrived at by the tribunal in this regard deserves to be confirmed. Thus, no grounds have been made out by the petitioner to interfere with the order passed by the learned tribunal - the writ petition fails and stands dismissed.
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