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2016 (6) TMI 906 - GUJARAT HIGH COURT

2016 (6) TMI 906 - GUJARAT HIGH COURT - TMI - Disallowance of input tax credit in revision proceedings to the petitioner on purchases made from one M/s. Om Incorporation whose registration certificate was cancelled with retrospective effect from 01.01.2007. - GVAT - Held that:- the very initiation of the revisional proceedings was itself without jurisdiction, inasmuch as, the same was based upon material extraneous to the record of order of the officer appointed under section 16 of the Act to as .....

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application is partly allowed. Additional tax liability raised by the learned Revisional authority to the tune of ₹ 3,16,943/- is hereby confirmed. The interest being consequential is also confirmed. However, the penalty of ₹ 4,75,415/- each levied by the revisional authority u/s. 34(7) as well as 34(12) of the Act is hereby deleted. 2. The central issue in this litigation consists, disallowance of input tax credit to the petitioner on purchases made from one M/s. Om Incorporation w .....

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input tax credit cannot be denied to a party in the absence of the Department having established that the transactions in question are not genuine or that they are bogus etc. In the facts of the present case as emerging from the record, no such material has been brought on record by the respondent. In the facts of the present case, the revisional authority had initiated the revision proceedings by calling upon the petitioner to showcause as to why the input tax credit on the purchases made by it .....

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pass etc. to establish transfer of goods to it from M/s. Om Incorporation. The Tribunal has gone a step further and has placed reliance upon material produced by the respondent directly before it, that too, regarding M/s. Om Incorporation, and has recorded a finding that the transactions are not genuine and that the petitioner has acted in collusion with M/s. Om Incorporation for evasion of tax. In the opinion of this court, there was no justification for the Tribunal to record such findings of .....

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transactions and the petitioner had also produced documents in support thereof. However, such documents have been brushed aside by the Tribunal on the ground that they are not genuine and were subsequently created. 17. In the facts of the present case, when the authorities below have not called upon the petitioner to establish the genuineness of the transactions, in the opinion of this court, the Tribunal was not justified in brushing aside the documentary evidence produced by the petitioner by .....

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bunal, however, without disputing the legal propositions canvassed on behalf of the petitioner and recording any finding on the question of lack of jurisdiction on the part of the revisional authority, has confirmed the order passed by the revisional authority to the extent of the additional tax liability. When legal propositions are canvassed on behalf of a party before the Tribunal, more so, a proposition regarding lack of jurisdiction on the part of the concerned authority, which goes to the .....

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