TMI Blog2019 (7) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... was provided by the revisionist was exhaustive running into hundreds of pages. Be that as it may, same was to be provided in prescribed format and in absence of which the Tribunal has rightly held that the revisionist was not entitled to the benefit of Input Tax Credit - as per provisions of Rule 20(3) of the Rules, 2008, it is mandatory to provide the information in the prescribed form and by not doing so, the assesee cannot avail of the benefit accruing there from. No other point has been argued by the learned counsel for the revisionist. Revision dismissed. - Trade Tax Revision No. - 21 of 2015 - - - Dated:- 12-7-2019 - Alok Mathur, J. For the Applicant : Vaibhav Pandey,Mudit Agarwa Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isite information in Form-A. The Assessing Authority applied provisions of Rule 21(5) of the Rules, 2008 to reject the claim of Input Tax Credit made by the revisionist. Against the order dated 30.06.2008, passed by the Assessing Authority, the revisionist preferred appeal before the First Appellate Authority contending that according to Rule 19 and 20 of the Rules, 2008 only provide procedure for grant of Input Tax Credit as enshrined in Section 13 of Act, 2008. Rule 19 and 20 of the Rules, 2008 are only directory and its substantial compliance has been made and hence the revisionist is entitled to the benefit of Input Tax Credit and as such the order of the Assessing Authority is arbitrary and deserves to be set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ormation which was to be submitted by him was so voluminous that it was not practically possible for them to submit the same on the form as prescribed and therefore it submitted the details of the information as existing in their computer system in electronic form. Heard learned counsel for the parties and perused the record. It is undisputed that the information for availing benefit of Input Tax Credit was not provided by the revisionist to the Assessing Authority in Form-A and the only question for determination by the Commercial Tax Tribunal was as to whether providing requisite information on Form-A was mandatory or that the Assessing Authority is under obligation to consider the information provided by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the data which was provided by the revisionist was exhaustive running into hundreds of pages. Be that as it may, same was to be provided in prescribed format and in absence of which the Tribunal has rightly held that the revisionist was not entitled to the benefit of Input Tax Credit. I am of the considered opinion that as per provisions of Rule 20(3) of the Rules, 2008, it is mandatory to provide the information in the prescribed form and by not doing so, the assesee cannot avail of the benefit accruing there from. No other point has been argued by the learned counsel for the revisionist. In the light of the above, this Court does not find any infirmity or illegality in the impugned order passed by the Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X
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