9911796707
TMI Blog2018 (2) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... the hands of the petitioner-assessee, if the selling dealer himself is shown to be an non-existing dealer from entity. Mere production of papers, which could be a hand work of the petitioner-assessee himself, could not be allowed to be claimed such Input Tax Credit in the hands of the petitioner-assessee, unless on due verification and cross check, such tax paid by the selling dealer on the actual sale of such goods to the petitioner-assesse e was shown to have been deposited with the State Treasury by such selling dealer. The State cannot be expected to give credit of Input Tax Credit unless on a verification that the selling dealer is not only shown to be existing but such actual sales attracting such liability is established in the h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Objections that that said selling dealer M/s. Rajguru Impex was a bogus and non- existing dealer indulging in only giving Sales Invoices and since there was no actual movement of the goods and sales by the said M/s. Rajguru Impex to the petitioner-assessee-dealer, who was engaged in the business of sale of Aluminium False Ceiling, Wall Cladding etc. and had claimed Input Tax Credit inter alia on the alleged purchases of PVC Laminates, Fire rated door plain glass, pre-laminated sheets and Mineral Fiber Tiles etc., from M/s.Rajguru Impex. But upon investigation by the Respondent-Department, M/s.Rajguru Impex was found to be a non-existing an d bogus dealer and therefore Input Tax Credit could not have been given to the petitioner-assessee, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and posted for hearing 04.10.2016 at 11.00 AM in this office. The endorsement issued on the seller was returned as Addressee left . However, pursuant to the endorsement issued, the petitioner was alone appeared and requested to furnish the Report received from the Additional Commissioner of Commercial Taxes (I C), Bangalore. As sought by the petitioner, the investigating Report was furnished and same was gone through the Report by him and re-iterated same grounds of reply to the undersigned as stated in the reply letters filed. The reply letters filed were carefully examined with reference to the documents filed. The contentions made in his reply letters were rejected for the reason that mere issuance of copies of tax invoices, E-sugam de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner though they were made available to be perused during the course of the assessment proceedings nor there was any such specific proposition notice for disallowing the Input Tax Credit in the hands of the petitioner-assessee and therefore the impugned Re-Assessment Order deserves to be quashed. 6. Having heard the learned counsels for the parties, this Court is satisfied that the writ jurisdiction cannot be invoked by the petitioner-assessee in these circumstances. 7. On a perusal of the Proposition Notice Annexure-A dated 08.09.2016 itself it is clear that the Respondent-authority has specifically mentioned the purported disallowance of Input Tax Credit to an ex tent of ₹ 1,22,910/ - and ₹ 95,984/- in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Sales Invoices purportedly raised by M/s.Rajguru Impex and the onus entirely shifted on the petitioner-assessee, to remove such suspicion, by producing the said Dealer, if at all it had actually existed and owned by some human being by his examination and cross-examination during the assessment proceedings by the Department authority. 9. The burden in such cases could not be assumed to be lying upon the Assessing Authority in this regard, since the enquiry conducted by them apparently resulted in the conclusion that such a dealer did not even exist. There cannot be said to be any breach of principles of natural justice in the course of such assessment proceedings resulting in the disallowance of the Input Tax Credit in the hands of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
