9911796707
TMI Blog2017 (3) TMI 1488X X X X Extracts X X X X X X X X Extracts X X X X ..... . The matter is remitted back to the Assessing Authority for fresh determination of tax liability of the appellant after the appellant furnishes duplicate tax invoices and original statutory form VAT-C-4 - benefit of input tax credit allowed - appeal allowed by way of remand. - VATAP No. 35 of 2012 (O&M) - - - Dated:- 9-8-2016 - Mr. Rajesh Bindal and Mr.Harinder Singh Sidhu, JJ. Rajiv Agnihotri for the appellant Ms. Mamta Singla Talwar, Deputy Advocate General, Haryana, for the respondents JUDGMENT The assessee has filed the present appeal arising out of an order dated 09.11.2011 passed by Full Bench of the Haryana Tax Full Member Tribunal, in STA No. 425 of 2010-11, raising the following substantial questions of law: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to a judgment of this Court in Jai Hanuman Stone Crushing Mills Versus State of Haryana and others 2014 (71) VST 199 (P H) , it was submitted that the statutory form and invoices can be produced at any stage of proceedings to claim the benefit of input tax credit. After the appellant got duplicate tax invoices from the Selling dealer and statutory form VAT-C-4 in original, the copies thereof have been placed on record along with the present appeal. A Division Bench judgment of this Court in VATAP No. 37 of 2014, New Devi Grit Udyog Versus State of Haryana and others, decided on 8.9.2015 , is referred to submit that even if there is some error in the documents furnished by the dealer claiming input tax credit, the same is not fatal. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same before the Assessing Authority, who was to determine the tax liability after considering those forms. In New Devi Grit Udyog's case (supra) the claim of input tax credit was sought to be rejected on the ground of some error in tax invoices. This Court opined that it is not fatal as the fact that the tax on purchase of goods has been paid to the Selling Dealer who had further deposited with the State can be verified. In case tax was actually paid, the dealer should not be denied the benefit of input tax credit. It was further pointed out by learned counsel for the appellant that in response to query under the Right to Information Act, 2005, the information was given that the Selling Dealer has deposited the tax collected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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