TMI Blog2014 (12) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... ending upon the correctness of the documents produced by the petitioner. However, the stand of the counsel for the petitioner is that it is not only the purchase of goods but, they have collected the tax at their level which could have been taken note by the Department where they have collected the tax and the same has been remitted to the Government or that could have been taken for reassessment, if there is any suppression or misrepresentation. Held that:- it is for the respondent-authorities, before passing the order, to call upon the petitioner to submit the documents and consider the said documents produced, give an opportunity of hearing to the petitioner and thereafter, pass appropriate orders in accordance with law. - Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o have replied along with the documents as sought for by the respondent. 4. According to the petitioner, the petitioner is a proprietorship concern and engaged in the sale of Exide UPS and Exide batteries and all types of batteries and battery components and is registered as a dealer and he filed monthly return in VAT-100 for the assessment period 2011-12 by declaring the correct turnover and paid the taxes thereon. The same has been accepted by the respondent-authorities as per section 38 of the Act. Subsequently, the respondent-authorities have conducted the audit of the books of accounts of the petitioner for the period 2011-12 and on verification of the books of accounts and the documents, sales and purchase registers, the of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the hands of seller to the hands of the buyer and the tax has to be levied and collected by the selling dealer who should deposit the tax in Government Treasury. Without paying tax to the Government, mere passing of credit of tax cannot result in grant of set off under the Act. It is stated that unless the tax collected on sales by the selling dealer is remitted to the Government, the set-off of tax paid on purchase from such dealer does not qualify for rebate/input-tax credit. According to the petitioner, as per section 10(4) of the Act, the petitioner is entitled for input-tax credit. The said provision contemplates that no deduction for input tax unless the tax invoice, debit note or credit note is issued in accordance with sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner and thereafter, pass appropriate orders in accordance with law. It is also for the respondent-authorities to call upon the dealers of the petitioner from whom he has purchased the goods to ascertain whether they have collected tax at the time of purchasing of goods. However, the petitioner is given one month time to appear before the respondent-authorities. Till then, the reassessment order shall not be passed. Ordered accordingly. 8. The petitioner to appear before the respondent-authorities on January 19, 2015 on summoning all the dealers of the petitioner, he may be given due opportunity to cross-examine the dealers who have filed the returns to ascertain whether there may be suppression at their level. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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