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TMI Blog2015 (12) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... a, for the respondents JUDGMENT This appeal has been preferred by the assesse under section 36 of the Haryana Value Added Tax Act, 2003 (in short "the Act") against the orders dated December 14, 2010 (annexure A1), dated October 12, 2012 (annexure A2) and dated September 17, 2013 (annexure A4) passed by the Haryana Tax Tribunal, Chandigarh (hereinafter referred to as "the Tribunal"), claiming th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he VATAct that when all the record in the form of returns filed and substantiated by balance sheet, are part of returns filed, these provisions are not applicable ? (iv) Whether in the facts and circumstances of the case, Tribunal was right in deciding the case ex parte in the presence of proxy counsel when the arguing counsel was present before the honourable High Court ?" 2. Briefly stated, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 14, 2013 (annexure A3) before the Tribunal. The Tribunal vide order dated September 17, 2013 (annexure A4) dismissed the appeal. Hence, the present appeal. 3. We have heard learned counsel for the parties and perused the record. 4. The primary question that arises in this appeal is whether the dealer can file tax invoices and forms VATC-4 claiming benefit of input tax credit at appellate stag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2014] 71 VST 199 (P&H) both decided on December 19, 2013, wherein it has been held that the dealer is entitled to produce form VATC-4 and tax invoices before the assessing authority who shall verify the same and pass a fresh order, in accordance with law. 7. In view of the above, the present appeal is disposed of in the same terms as in Vijay Cottex Ltd., Panipat [2014] 71 VST 197 (P&H) and Jai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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