2017 (1) TMI 333

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..... ce the delay is only for 22 days, we could have taken a lenient view of the matter, but considering facts and circumstances, we find it appropriate to consider the merits of the petitions. 2. The present petitions are directed against the order dated 30.09.2015 passed by the Karnataka Appellate Tribunal (hereinafter referred to as the Tribunal for the sake of convenience), whereby the Tribunal f .....

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..... ered would be "whether the finding recorded by the Tribunal for the discharge of the burden by the assessee could be said as perverse to the record or not? 5. We have heard Mr. T.K. Vedamurthy, learned AGA for the petitioner-Revenue. 6. We may at the outset record that the Tribunal at paragraphs-10 and 11 has observed thus: 10. For the purpose of any claim for the input tax under the Act, su .....

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..... irm indicating the payments made through cheques; 5) Cheque payments realization in the name of the 'Firms name' captioned as beneficiary name; 6) Bank certificates certifying that the payments have been realized by the selling dealers towards the sa les effected to the appellant; 7) e-sugams issued by the selling dealers for the transportation of the goods; 8) Form VAT-100s of the selling dea .....

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..... im of deduction of input tax as per the tax invoices. Thus the appellant has furnished payment proof as well as the goods movement proof and the existence of the selling dealers during the impugned tax periods." 7. The aforesaid shows that the finding of fact has been recorded by the Tribunal that the assessee has fully discharged the burden of proof to claim the deduction of input tax as per th .....

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..... sought to be canvassed. Once the purchaser dealer-assessee satisfactorily demonstrates that while purchasing goods, he has paid the amount of VAT to the selling dealer, the matter should end so far as his entitlement to the claim input tax credit. If the selling dealer has not deposited the amount in full or a part thereof, it would be for the Revenue to proceed against the selling dealer. But .....

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