TMI Blog2019 (6) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... had found that some of the vendors of the Appellant had not filed their returns and/or had filed defective returns. This led to an independent search and enquiry by the 1st Appellate Authority and on being satisfied that taxes has been paid, it had granted relief. The attitude of the Assessee that it would make no efforts to have his vendors produce their records in the face of the finding of the authorities and claim that it is entitled to ITC as claimed, is not reasonable. This particularly so as ITC is not a matter of right but a concession. The impugned order of the Tribunal on the facts cannot be found fault with as it is not shown to be perverse. This being essentially a finding of fact which is not perverse, does not give rise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Sales Tax (Appeals) (1st Appellate Authority). The Assessment Order for the period 2005-06 and 2006-07 was modified by the 1st Appellate Authority. This resulted in reduction of demand for the period 2005-06 from ₹ 5.63 lakhs to ₹ 33,000/and for the period 2006-07 from ₹ 26.44 lakhs to ₹ 6.65 lakhs. This was in view of the fact that, the 1st Appellate Authority was satisfied that the claim for ITC was correctly made by the Appellant to the above extent on deputing its Inspector to the vendors of the Appellant to examine the record and/or vendors supplying evidence. 6 Being aggrieved by the orders of the 1st Appellate Authority, the Appellant preferred two appeals to the Tribunal. In its appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We note that the impugned order of the Tribunal while confirming the order of the 1st Appellate-Authority has upheld the finding of fact arrived at by the 1st Appellate-Authority that the evidence of taxes have been paid by the vendors of the Appellant, were not forthcoming. It is pertinent to note that while referring to the list on Mahvikas (a site of Sales Tax Department, showing the filing of returns etc.), the original authority had found that some of the vendors of the Appellant had not filed their returns and/or had filed defective returns. This led to an independent search and enquiry by the 1st Appellate Authority and on being satisfied that taxes has been paid, it had granted relief. The attitude of the Assessee that it would ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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