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TMI Blog2015 (9) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... tax credit claimed by petitioner was based on false invoice even prior to extending opportunity to petitioner to prove otherwise – Thus order required to be interfered – Matter remitted back for being adjudicated by extending opportunity to petitioner – Decided in favour of Assesse. - WRIT PETITION NOS. 38334-38342 OF 2014 (T-RES) - - - Dated:- 12-3-2015 - MR. Aravind Kumar, J. For The Petitioner : SRI Thirumalesh M. , Advocate For The Respondent : SRI T.K. Vedamurthy , HCGP ORDER Heard Sri Thirumalesh, learned Advocate appearing for petitioner and Sri Vedamurthy, learned HCGP appearing for respondents. 2. Petitioner is questioning the re-assessment orders dated 06.05.2014 passed under Section 39(2) read with S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is also found by the assessing officer that input tax credit claimed by the dealer is not remitted by the supplying dealer to the Government and turnover declared by the supplier was not found included in the sales turnover of dealer. It was also found by the assessing officer that invoices produced by the petitioner assessee seeking input tax credit was based on false invoices. Hence, assessing officer held that deduction of input tax claimed by petitioner is not required to be allowed. It is also held by assessing officer that unless the tax invoice, debit note or credit note in relation to a sale has been issued in accordance with Section 29 and same being in conformity with Section 10(4) of the Act, input tax credit claimed by assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctively. Said claim came to be disallowed by the assessing officer after verifying the records and finding that invoice which was relied upon by petitioner to claim input tax credit is a bogus invoice or a false invoice. In other words, assessing officer has found that in the turnover declared by the supplying dealer of the assessee for the remaining tax periods are not tallying with e-sugam utilised by the said dealer which was in respect of invoice relating to input tax credit claimed for by petitioner. Since burden is cast on the assessee under Section 70 of the Act, to prove that claim for deduction of input tax is correct or is based on the document prescribed under Section 10 of the Act, it is needless to state that said burden has to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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