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2013 (12) TMI 1447 - HC - VAT and Sales TaxDenial of input tax credit - failed to produce form VATC4 before the Assessing Authority - Held that - 46 affidavits were submitted by the petitioner and an opportunity was given to the State counsel to verify the correctness and authenticity of the same. - State counsel submits that the genuineness of the 46 affidavits and form C4 regarding the input-tax credit have been verified by the Department and the same are found to be genuine. - respondent No. 4 directed to re-determine the tax liability by taking into consideration form C4, which has been produced by the petitioner and pass a fresh order, in accordance with law - Decided in favour of assessee.
Issues:
Claim of input-tax credit under HVAT Act and CST Act for assessment year 2006-07. Analysis: The petitioner, a private limited company engaged in the business of manufacturing yarns and fabrics, claimed input-tax credit on purchases in their quarterly returns for the assessment year 2006-07. The assessment conducted by respondent No. 4 resulted in certain additions to the purchases made by the petitioner due to the failure to produce form VATC4. An appeal against this assessment order was dismissed by respondent No. 3, leading to a second appeal before the Haryana Tax Tribunal. The Tribunal partially accepted the appeal but upheld the addition made due to non-furnishing of form VATC4. The petitioner, still dissatisfied, approached the High Court under articles 226/227 of the Constitution of India. The petitioner argued that they were entitled to claim input-tax credit from 46 parties and had submitted 46 affidavits to support this claim. Citing a previous judgment, the petitioner contended that they could file form C4 even before the appellate authority when unable to produce it before the Assessing Authority, suggesting a remand to verify the same. The State counsel confirmed the genuineness of the 46 affidavits and form C4 regarding input-tax credit after verification by the Department. Consequently, the High Court disposed of the writ petition by directing respondent No. 4 to re-determine the tax liability considering the form C4 provided by the petitioner and to pass a fresh order in compliance with the law.
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