TMI Blog2019 (12) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of the Act, the transactions made by the purchasing dealer cannot be suspected. It is on the registration of the selling dealer, transaction has been effected and in such circumstances, the prescribed authority rejecting the claim of the input tax credit mainly on the ground that M/s. Total Scaffolding Technologies was a de-registered dealer during the relevant periods cannot be accepted. The petitioner placed certain documents on record to establish the factum of tax discharged by him through cheques qua the invoices. These aspects require to be examined by the prescribed authority while considering the claim of the petitioner regarding the input tax credit. The proceedings are restored to the file of the respondent-prescr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner has been denied by the respondent-Authority mainly on the ground that the selling dealer M/s. Total Scaffolding Technologies, TIN No.29431141223 was a de-registered dealer, has not filed monthly returns and discharged taxes with respect to input tax claimed by the assessee during the relevant tax periods. 5. Learned counsel Sri.Shivayogiswamy.K.M., appearing for the petitioner emphasizing on this finding of the respondent-Authority would submit that the selling dealer M/s. Total Scaffolding Technologies was a registered dealer during the relevant tax periods. Learned counsel inviting the attention of this Court to Annexure-L, the dealer search webpage maintained by the Government of Karnataka, Commercial Tax Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purchasing dealer cannot be suspected. It is on the registration of the selling dealer, transaction has been effected and in such circumstances, the prescribed authority rejecting the claim of the input tax credit mainly on the ground that M/s. Total Scaffolding Technologies was a de-registered dealer during the relevant periods cannot be accepted. The petitioner placed certain documents on record to establish the factum of tax discharged by him through cheques qua the invoices. These aspects require to be examined by the prescribed authority while considering the claim of the petitioner regarding the input tax credit. 8. Hence, the reassessment order, demand notice and the endorsement at Annexure-G, H and M impugned are set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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