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TMI Blog2015 (12) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... t and, therefore, the assesse could not produce the invoices and forms VATC-4. It was urged that the appellant is in possession of these forms and the assessee be permitted to submit the same before the Assessing Authority. - issue raised in this appeal is no longer res integra and stands concluded by the decisions of this court in [2013 (12) TMI 1447 - Punjab and Haryana High Court] titled as Vij ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Haryana Value Added Tax Act, 2003 (in short the Act ) against the orders dated December 14, 2010 (annexure A1), dated October 12, 2012 (annexure A2) and dated September 17, 2013 (annexure A4) passed by the Haryana Tax Tribunal, Chandigarh (hereinafter referred to as the Tribunal ), claiming the following substantial questions of law: (i) Whether the order passed by the Haryana Tax Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eet, are part of returns filed, these provisions are not applicable ? (iv) Whether in the facts and circumstances of the case, Tribunal was right in deciding the case ex parte in the presence of proxy counsel when the arguing counsel was present before the honourable High Court ? 2. Briefly stated, the facts necessary for adjudication of the instant appeal as narrated therein may be noticed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17, 2013 (annexure A4) dismissed the appeal. Hence, the present appeal. 3. We have heard learned counsel for the parties and perused the record. 4. The primary question that arises in this appeal is whether the dealer can file tax invoices and forms VATC-4 claiming benefit of input tax credit at appellate stage and in that eventuality the liability of the dealer is to be redetermined. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that the dealer is entitled to produce form VATC-4 and tax invoices before the assessing authority who shall verify the same and pass a fresh order, in accordance with law. 7. In view of the above, the present appeal is disposed of in the same terms as in Vijay Cottex Ltd., Panipat [2014] 71 VST 197 (P H) and Jai Hanuman Stone Crushing Mills, Bhiwani's case [2014] 71 VST 199 (P H). - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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