TMI Blog2018 (9) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... of law therefore arises in this respect. Input Tax Credit - Whether under the facts and circumstances the learned Tribunal has not erred in allowing the claim of ITC on the purchase of gas used in transportation of the gas? - Held that:- The period of limitation prescribed under the Gujarat Value Added Tax Act for seeking rectification of an order of Tribunal is two years. Such period is of course lapsed. There is no specific provision for condonation of delay or extension of such period in the Act. However, since the Government was in appeal before the High Court, and thus bonafide spent time in pursuing remedy before this Court, with the aid of section 14 of the Limitation Act, 1963, we permit the Government to file such a rectificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MC on turnover sales? 2. Respondent assessee is M/s.GAIL India Limited (hereinafter to be referred to as 'GAIL' for short) and is engaged interalia in the business of oil and gas exploration, production and procurement. The gas would be supplied to various Oil Marketing Companies ('OMCs' for short). It is not in dispute that sale of the gas so supplied would be charged to Value Added Tax at the rate of 4% if it is consumed for domestic use or else, at 12 and a half percentage. During the period under consideration of the OMCs which included IOC, BPCL and HPCL had issued certificates certifying that a certain portion of the gas supplied by the GAIL was consumed for domestic use. On such basis, GAIL would claim lower r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to establish. Certificates issued by Oil Companies are merely statement of facts without any support of evidence which does not have any force of law. 3. The assessee carried this issue in appeal. The Appellate Authority allowed the appeal, interalia, on the ground that in addition to certification by the OMCs, there was no excise duty for LPG on domestic use and the prices for LPG for domestic and commercial uses were different. The Government carried this issue before the Tribunal. The Tribunal confirmed the view of the Assessing Authority and dismissed the Government's appeal. This is how first question presented before us arises. 4. Having heard learned counsel for the parties and having perused the documents on record, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovision for condonation of delay or extension of such period in the Act. However, since the Government was in appeal before the High Court, and thus bonafide spent time in pursuing remedy before this Court, with the aid of section 14 of the Limitation Act, 1963, we permit the Government to file such a rectification application before the Tribunal. If so done, latest by 31.10.2018, the same shall be examined on merits. 6. The third question is covered by the judgment of this Court in case of ONGC Ltd v. State of Gujarat reported in 2018 (3) SCC 648, and was decided in favour of the assessee. 7. In the result, Tax Appeal is disposed of with above directions. Civil Application (OJ) is also disposed of. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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