TMI Blog2016 (5) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... dit unless the petitioner has discharged the burden of proof in support of the input tax claimed. No input tax credit could be allowed on the basis of the photostat copies of tax invoices. Availing of input tax credit on photostat tax invoices/bogus invoices in the absence of selling dealer remitting the taxes to the Government and the investigations providing that they are non-existing dealers amounts to violation of the provisions of the Act and attracts levy of penalty under Section 72(2) of the Act. - Decided against the petitioner - STRP Nos. 200003/2015 & 200003-08/2016 - - - Dated:- 27-4-2016 - MR. ASHOK B. HINCHIGERI AND MRS. S. SUJATHA For The Petitioner : Sri Ananth S. Jahagirdar, M.Thirumalesh and P.A.Chillal Advocates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d common judgment passed by the Tribunal, the assessee has filed the above revision petitions. 5. The learned counsel appearing for the petitioner contended that the petitioner purchased goods from a registered dealer, M/s Huda Traders Moratagi who had issued tax invoices as per the procedure prescribed under the Act. The prescribed authority without providing adequate opportunity for the petitioner to put forth his explanation to the proposition notice, proceeded to pass the reassessment orders, denying the input tax credit claimed by the assessee. The tax invoices were produced before the First Appellate Authority. However the First Appellate Authority, without considering the same, confirmed the order of the Prescribed Authority which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for disallowing the input tax credit on the tax amount not remitted to the State Government. 7. We have given our anxious consideration to the rival submissions made at the bar and perused the material on record. 8. It is noticed that the assessing officer/prescribed authority has visited the business premises of the dealer on 6.2.2013 on the assignment note issued by the Commissioner of Commercial Taxes, Bangalore. No books of account and tax invoices were produced before the assessing authority despite sufficient opportunity provided. It is also pertinent to note that an inspection report of the Joint Commissioner of Commercial Taxes, (Enforcement), Gulbarga is also available on record wherein it is categorically stated that the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax invoices and the books of account to claim the input tax even though the selling dealers has not paid the taxes to the Government and the investigations have proved that they are non-existing dealers. By obtaining the registration number and not doing the business as per provisions of law defeats the claim of the appellant that he has discharged the burden of proof in support of the input tax claimed . 12. In the Judgment of Packwell Industries (supra), it is held thus: Further, it is clear from the records that the petitioner firm has not produced any material to show that the dealers with whom the petitioner has made transactions have remitted the tax collected from him though the petitioner has been making transaction with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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