TMI Blog2022 (1) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Credit or whether the respondent was justified in demanding the tax. There cannot be any embargo on the respondent from passing orders even though the time specified had lapsed and merely because the respondent either failed to approach the Court order by explaining the delay. Be that as it may, the case of the petitioner has to be considered on merits. If the petitioner had availed input tax credit validly based on the invoice issued by the supplier, question of demanding tax from the petitioner will not arise if other conditions stipulated under the Rules were complied by the petitioner. Merely because the supplier failed to disclose the turnover in the return would not mean the input tax credit would be required to be recovered fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese assessment orders and had remitted the case back to the Assessing Officer to re-do the assessment once again after giving an opportunity of hearing to the petitioner and pass appropriate orders on merits, within a period of six weeks from the date of receipt of a copy of the order. The operative portion of the said order reads as under:- 3.It is seen that the impugned orders of assessment were passed solely on the reason that the other end dealers from whom, the petitioner effected the purchase have not paid tax. It is further seen that the petitioner, while replying to the notice of proposal, apart from contending that the petitioner cannot be fastened with the liability of the selling dealer, has also sought for personal hearing. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asked the petitioner to appear before the respondent with the following records for verification:- i. Purchase Bills for all years (2013-14 to 2016-17) ii. Bank Statement iii. Income Tax Statement. 4. It is further submitted that the petitioner replied to the said notice enclosing the certain Judgments for reference vide Letter dated 05.06.2017. It is also submitted that after a lapse of almost three years since the issue of Notice dated 30.05.2017, the respondent has issued the impugned Notices. It is submitted that the impugned orders have been passed contrary to the time line set by this Court vide its order dated 28.04.2017 in W.P.Nos.11078, 11373 to 11376 of 2017. 5. The learned counsel for the petitioner further submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the respondent had also framed the guidelines and had simultaneously approached this Court with a Review Petition No.173 of 2018 in J.K.M.Graphics Solutions Private Limited case referred to supra and that the aforesaid Review Petition was dismissed on 12.02.2021. Pursuant to the dismissal of the aforesaid Review Petition filed by the respondent, the Principal Secretary / Commissioner of Commercial Taxes has issued Circular No.5/2021, dated 24.02.2021 and that guidelines are being followed. 9. The learned Government Advocate further submits that even if the orders were passed earlier pursuant to orders in W.P.Nos.11078, 11373 to 11376 of 2017, the matter would have been challenged and once again remitted back in the light of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecause the respondent either failed to approach the Court order by explaining the delay. 13. Be that as it may, the case of the petitioner has to be considered on merits. If the petitioner had availed input tax credit validly based on the invoice issued by the supplier, question of demanding tax from the petitioner will not arise if other conditions stipulated under the Rules were complied by the petitioner. Merely because the supplier failed to disclose the turnover in the return would not mean the input tax credit would be required to be recovered from the respondent. There are no merits in these Writ Petitions. However, since the Principal Secretary / Commissioner of Commercial Taxes has now issued the Circular No.5/2021, dated 24.02. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
