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TMI Blog2016 (1) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... hase vouchers in support of its ITC claim - Held that:- When the appellant filed an application for rectification of the aforesaid order dated 27.2.2012 dismissing its appeal, in the interest of justice, the Tribunal should have afforded an opportunity to the appellant to put forward its case. - Matter remanded back. - Decided in favour of assessee. - VATAP No. 233 of 2014 (O&M) - - - Dated:- 13-10-2015 - MR. AJAY KUMAR MITTAL AND MR. RAMENDRA JAIN, JJ. For The Appellant : Mr. Aman Bansal, Advocate For The Respondent : Mr. Jagmohan Bansal, Additional Advocate General, Punjab RAMENDRA JAIN, J. 1. Delay of 192 days in filing the appeal is condoned. 2. This order shall dispose of two appeals bearing VATAP Nos. 233 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. Even export sales shown by the appellant were not genuine, because as per documents, the appellant had sold the goods on 25.11.2005 which were dispatched to foreign buyers by the exporters to whom the sale were made against 'H' Forms on 12.12.2005, whereas as per bill of lading, the goods were dispatched on 11.6.2006 i.e. in the next year. ICC data of the appellant also did not tally with the export sales mentioned in the 'H' Forms. The appellant also failed to explain and produce evidence including purchase vouchers in support of its ITC claim. The appellant had also tried to convert the taxable interstate sale of ₹ 2,85,996/- as export sale. Accordingly, respondent No.2-assessing authority framed the assessment b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... low had failed to take into account that Form 'I' was required for export of goods and not 'H' Form. Form 'H' were produced by the appellant duly received against export of goods along with the bill of lading which was a sufficient proof that the goods have been exported. The respondents also failed to comply with the provisions of Section 84 of the Act with regard to export before creating huge demand against the appellant and thus, impugned orders are liable to be set aside. 7. On the other hand, learned State counsel supported the orders passed by the authorities below and prayed for dismissal of the appeals. 8. After giving our thoughtful consideration to the above submissions of learned counsel for the par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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