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ARVIND EXPORT SOLVENT OIL INDUSTRIES Versus STATE OF GUJARAT

2016 (7) TMI 36 - GUJARAT HIGH COURT

Disallowance of input tax credit to the petitioner on purchases - registration certificate of the supplier was cancelled with retrospective effect from 01.01.2007 - 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 assist the Commissioner. Moreover, even on merits, for the reasons recorded hereinabove, the court is of .....

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ative portion of which reads as under : This Revisional application is partly allowed. Additional tax liability raised by the learned Revisional authority to the tune of ₹ 3,05,230/- is hereby confirmed. However, for the reasons stated above in the body of this order, the penalty of ₹ 4,57,845/- levied u/s. 34(7) as well as additional interest charged u/s.42(6) of the Act to the tune of ₹ 3,38,803/- as against ₹ 4772/- charged by the assessing officer are hereby deleted. .....

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which came to be allowed by the Division Bench by judgment dated 05.05.2016, in which following observations were made : 15. As discussed hereinabove, 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 .....

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documents, had recorded a finding that the petitioner had not produced any documents in the nature of sale bills, L.R., weigh bridge chits, entry gate 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 collus .....

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rned advocate for the petitioner. It was categorically stated by the petitioner that there was no dispute at all with regard to genuineness of purchase 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 .....

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tioner before the Tribunal was on the question of invocation of jurisdiction under section 75 of the Act, which went to the root of the matter. The Tribunal, 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 .....

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