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M/s SRI NANJUNDESHWARA TRADERS Versus STATE OF KARNATAKA, BENGALURU AND OTHERS

2015 (9) TMI 631 - KARNATAKA HIGH COURT

Denial of input tax deduction Bogus or false invoices Respondent-Authority vide impugned order disallowed input tax deduction as claimed by petitioner on ground that invoices produced by petitioner was based on fake or duplicate invoices Held that:- petitioner had claimed input tax credit however said claim was disallowed by after verifying records and finding that invoice which was relied upon by petitioner to claim input tax credit was bogus invoice or false invoice Burden was cast on .....

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r The Petitioner : SRI Thirumalesh M., Advocate For The Respondent : SRI T.K. Vedamurthy, HCGP ORDER Heard Sri Thirumalesh, learned Advocate appearing for petitioner and Sri Vedamurthy, learned HCGP appearing for respondents. 2. Petitioner is questioning the re-assessment orders dated 06.05.2014 passed under Section 39(2) read with Sections 72(2) and 36/37 of the Karnataka Value Added Tax Act, 2003 (for short KVAT Act ) for the assessment years 2010-11 and 2011-12 - Annexures-J & K respectiv .....

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spondent - authority on the ground that invoices produced by petitioner claiming such input tax is based on fake or duplicate invoices, matter is taken up for consideration and disposed of by this order. 4. Perusal of the impugned orders would indicate that petitioner- assessee had claimed in put tax credit on the purchases made from M/s.KRS Coco Products and M/s Agro Coconut products, Tiptur and in respect of invoices for the periods indicated in the impugned orders, in respect of which input t .....

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e supplier was not found included in the sales turnover of dealer. It was also found by the assessing officer that invoices produced by the petitioner - assessee seeking input tax credit was based on false invoices. Hence, assessing officer held that deduction of input tax claimed by petitioner is not required to be allowed. It is also held by assessing officer that unless the tax invoice, debit note or credit note in relation to a sale has been issued in accordance with Section 29 and same bein .....

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d by it and on account of said opportunity having been denied to the petitioner by the assessing officer in the re-assessment proceedings, input tax credit claimed by petitioner her been erroneously disallowed. Hence, he submits that if an opportunity is extended to the petitioner, it would demonstrate before the assessing officer that documents produced and claim for input tax credit made is in conformity with the statutory provisions of KVAT Act namely, Section 10(4) and Section 29 of the Act .....

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2,79,884/- and for the tax period of August, 2011 a sum of ₹ 7,600/- respectively. Said claim came to be disallowed by the assessing officer after verifying the records and finding that invoice which was relied upon by petitioner to claim input tax credit is a bogus invoice or a false invoice. In other words, assessing officer has found that in the turnover declared by the supplying dealer of the assessee for the remaining tax periods are not tallying with e-sugam utilised by the said dea .....

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