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Apex Steels, Versus The State of Karnataka,

2016 (6) TMI 808 - KARNATAKA HIGH COURT

Input tax credit - valid duty paying documents - tribunal did not considered the documents - Karnataka Value Added Tax Act, 2003 [KVAT] - Held that:- In our view, the said aspects would be vital as it may also go to the root of the matter because, if those documents are considered and thereafter, the finding is recorded as to whether burden has been discharged or not by the petitioner, then the matter may stand on different footing. Further if the documents are considered and even if the burden .....

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nt of learned Counsel for the parties, petitions are finally heard. As in these matters, a common question arises for consideration, they are being considered simultaneously. 2. According to the petitioner, on 09.10.2009, it purchased certain goods i.e., steel scrap from South Western Railway as well as South Central Railway. On 21.10.2009, the assessment was made by C.T.O., Audit-2, Mysore for the tax period from April 2007 to May 2008 and the returns submitted were accepted. A demand notice fo .....

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ent of tax were supplied by the Railway, they were submitted on 09.11.2011, but, the same were not considered. The petitioner carried the matter before the Karnataka Appellate Tribunal [ Tribunal , for short]. The Tribunal vide order dated 12.11.2014 dismissed the appeal on the ground that the petitioner has not been able to discharge the burden of producing the necessary documents for claiming input tax credit. Under the circumstances, the present petitions are filed before this Court. 3. We ha .....

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iving sufficient opportunity to the appellant to furnish suitable reply to the show cause notice issued. Immediately after receipt of the show cause notice the appellant by his letter dt: 16-08-2011 and 07-10-2011 requested the Revising authority to give time to secure certificates from the Railway Authorities. Infact the appellant has furnished the details of payments made by the Railway authorities to the ACCT Raichur on 09-11-2011. But the Revising Authority finalized the order on 04-10-2011 .....

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09.10.2011 and the contention for receipt of the order dated 4.10.2011 on 22.11.2011 by the petitioner. The Tribunal has also not considered as to whether such documents could be considered by it in the appeal since it is also an ultimate fact finding authority under the KVAT Act. The Tribunal has only considered the matter on the point of discharge of the burden of proof but while considering the aspects of discharge of burden by the assessee, whether the additional documents should have been c .....

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