Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 1448 - HC - VAT and Sales TaxDenial of input tax credit - Failure to produce the account books, i.e., tax invoices and form VATC-4 or form VATD-1 - Held that - Petitioner shall be entitled to produce the tax invoices, forms VATC-4 and forms VATD-1 before the Assessing Authority, who shall thereafter, determine the tax liability by deciding the matter by passing a fresh order, in accordance with law. - Decided in favour of assessee.
Issues Involved:
1. Assessment of tax liability under the Haryana Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956 based on the availability of tax invoices and forms VATC-4/VATD-1. 2. Dismissal of appeal by the first appellate authority and affirmation of the order by the respondent. 3. Petitioner's request to quash the demand and re-determine liability based on the available documents. Analysis: 1. The petitioner, a partnership firm registered under the Partnership Act, 1932, and as a dealer under the HVAT Act and CST Act, operated a stone crusher in Haryana. The Assessing Officer created a tax demand of Rs. 1,68,846 for the assessment year 2006-07 due to the non-production of tax invoices and forms VATC-4/VATD-1. The petitioner's appeal was dismissed by the first appellate authority and affirmed by the respondent, leading to the filing of the writ petition. 2. The petitioner sought to quash the demand and re-determine liability by presenting the tax invoices and forms VATC-4/VATD-1 to the Assessing Authority, which were previously submitted to the first appellate authority but disregarded. The petitioner relied on previous court judgments where dealers were allowed benefits upon later production of required documents, even after initial non-compliance. 3. The State counsel did not contest the petitioner's claim, leading to the disposal of the writ petition in favor of the petitioner. The court directed the petitioner to submit the tax invoices and forms to the Assessing Authority for a fresh determination of tax liability in accordance with the law. This judgment emphasizes the importance of allowing dealers to rectify non-compliance issues by providing necessary documents at a later stage for a fair assessment of tax liability.
|