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TMI Blog2014 (9) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... isionist-Firm. - order of the Tribunal is absolutely illegal and arbitrary and is accordingly set aside and the matter is remitted to the Tribunal - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the respondent. In the present revision the grievance of the revisionist is that the Tax Invoices showing payment of tax by M/s Heena Timbers was issued to the revisionist-Firm alongwith Mandi Samiti gate passes and there was no reason for the Revisionist Firm to disbelieve the said documents or to believe that M/s Heena had evaded payment of tax. If in the assessment proceedings against M/s Heena Timber it came to light before the Taxing Authorities that M/s Heena Timber was guilty of evasion of tax, the said liability could not have been fastened upon the revisionist-Firm and if at all any tax allegedly evaded was required to be recovered the same should have been recovered from M/s Heena Timbers in proceedings to that effect. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulent for the purposes of imposition of penalty against the revisionist under section 54(1)(19) of the U.P. VAT Act. Shri Pradeep Agarwal, learned counsel for the revisionist has placed reliance upon a judgment of this Court in the case of M/s Waterflow Industries Gaur Kender Mathura Vs. The Commissioner of Commercial Tax U.P. Lucknow 2010 NTN (Vol.44) -324 wherein the claim of the Revenue that since the assessee had claimed benefit of set off the burden lies upon the assessee to prove the genuineness of the invoices has been rejected by the Court. In the present case also there is no finding recorded by the Tribunal that the Tax invoices for claiming benefit of input tax credit was not genuine and in the absence of such an exercise no li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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