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2016 (9) TMI 924 - ALLAHABAD HIGH COURT

2016 (9) TMI 924 - ALLAHABAD HIGH COURT - TMI - Imposition of penalty under Section 54 (1) (19) of the U.P. VAT Act 2008 - false claim of an amount as input tax credit - Held that: - The words "false" and "fraudulent" have a specific connotation insofar as legal proceedings are concerned. Tribunal failed to consider tax invoices and transportation bills. This material, in the opinion of the Court, was clearly relevant for the purposes of arriving at a conclusion as to whether the claim of input .....

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espondents. The present proceedings emanate from a levy of penalty upon the assessee by virtue of the provisions of Section 54 (1) (19) of the U.P. VAT Act 20081. Clause 19 of Section 54 (1) of the 2008 Act, it may be noted, provides for the imposition of penalty where a dealer or any other person as the case may be falsely or fraudulently claims an amount as input tax credit. The dispute itself emanates from certain purchases of iron and steel alleged to have been made by the revisionist during .....

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the revisionist did not find favour with the authority who by his order dated 24 December 2009, imposed a penalty of ₹ 1,43,355/-. Aggrieved by the said order, the revisionist preferred a first appeal before the Joint Commissioner who by his order dated 28 April 2010 allowed the appeal and set aside the imposition of penalty. The appeal of the department before the Tribunal has come to be allowed and the Tribunal while reversing the view taken by the first appellate authority has upheld t .....

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ortation bill, accounts of purchase were filed by the assessee. The first appellate authority after taking into consideration the aforesaid evidence came to hold that the tax invoices which had been issued by M/s. Kamdhenu selling dealer were rightly taken into consideration for the purposes of availing input tax credit. The first appellate authority has further recorded that at the time of making the aforesaid purchases, the revisionist could not be said to have known or have been aware of the .....

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ertaken on 6 August 2006, it was found that M/s. Kamdhenu Traders were not engaged in the business of sale of iron and steel. On this basis alone, the Tribunal proceeded to affirm the levy of penalty holding that the assessing authority has rightly found that the revisionist had unsatisfactorily and fraudulently obtained input tax credit. Sri Kapoor, learned counsel for the revisionist, has drawn the attention of the Court to certain orders of provisional assessment made in respect of M/s. Kamdh .....

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