TMI Blog2019 (8) TMI 1610X X X X Extracts X X X X X X X X Extracts X X X X ..... t discharged liability of input tax on such invoices in respect of which ITC is being claimed. Thus, the production of JVAT- 404 Fo rm for the purpose of claiming ITC is merely directory in nature and not mandatory. The respondent-State of Jharkhand are directed to re-examine the claim of the petitioner towards its claim of Input Tax Credit amounting to ₹ 1,93,85,122.25/- in respect of which the petitioner has not submitted JVAT-404 Forms, by verifying the said claim from tax invoices in original containing particulars of sale evidencing the amount of input tax paid and on being satisfied that the petitioner has paid input tax as aforesaid, extend the benefit of Input Tax Credit to the petitioner. Petition allowed by way of rema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6/- and denied the balance ITC claim to the tune of ₹ 1,93,85,122.25/- on the ground that for this amount, JVAT 404 form was not submitted by the petitioner. It has been contended by the learned counsel for the petitioner that the petitioner company was in possession of original tax invoices in respect of aforesaid balance purchase of goods also, for which it could not produce JVAT 404 form, and as per provision of Section 18(6) of the JVAT Act, 2005, claim of ITC of the petitioner was required to be considered by the assessing officer on the strength of tax invoices in original produced by the petitioner showing payment of tax. However, the said claim of the petitioner was denied by the Assessing Officer by relying upon Rule- 35(2) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive remedy by filing revision application before the learned Tribunal whereas in the above referred case, the petitioner after availing the entire remedy knocked the door of this Court, as such it is not correct to say that the decision passed in Brahmaputra Metallics Limited (supra) is squarely applicable in the instant case. 5. Heard learned counsel for the parties. It appears that the issue involved in the instant writ application is similar to the issue raised in the case of Brahmaputra Metallics Limited (supra). Relevant paragraph of the said case is quoted hereinbelow: 36. So far as the second issue regarding availability of benefit of ITC to the petitioner in absence of production of Statutory JVAT 404 Forms is concerned, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the petitioner on tax paid by it on purchase of coal utilized by it for generation of electricity; (ii) We further conclude and hold that the provisions of Rule35(2) of the JVAT Rules, 2006 which prescribes the condition of furnishing of JVAT- 404 Forms for the purpose of claiming Input Tax Credit is merely directory in nature and not mandatory. However, the Assessee who fails to produce JVAT-404 Forms in terms of Rule- 35(2) of the JVAT Rules, 2006 is required to substantiate its claim of Input Tax Credit by producing documents as enumerated under Section 18(6) of the JVAT Act, 2005. It is open for the respondent-State of Jharkhand to verify the genuineness of the said documents and to ascertain as to whether said Assessee, in fact, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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