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TMI Blog2018 (2) TMI 1432X X X X Extracts X X X X X X X X Extracts X X X X ..... Court is of the opinion that since the judgment of this Court has been delivered in recent past and the same can very well be cited before the Appellate Authority also, by which, he is bound, this writ petition deserves to be disposed of by relegating the petitionerassessee to the appellate remedy already availed by it. The writ petitions are disposed of with a liberty to the petitioner to pursue the pending appeals before the Joint Commissioner (Appeals) and at the same time, the Joint Commissioner (Appeals) is also directed to entertain the appeals on merits and decide the same on merits in accordance with the law. - WRIT PETITION No.3066/2018 (T-RES) - - - Dated:- 7-2-2018 - Dr. VINEET KOTHARI, J. FOR THE PETITIONER : Mr. KART ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t made immediately in the month or months following the month of purchase of goods in question. The machinery provisions of filing of Returns under Section 35 of the KVAT Act cannot defeat the substantive claims under Section 10(3) of the Act. The Revenue is entitled only to verify that the Sale Invoices are genuine and valid and such ITC claim is not duplicate, fictitious or bogus. Article 265 of the Constitution of India does not entitle the State to retain such tax paid by Selling Dealers and deny the claim of ITC credit or set off in the hands of the Purchasing Dealers who claim such ITC against their Output Tax Liability when they sell goods further, incurring such Output Tax liability. 31. One wonders whether the subsequent amen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent Department to still keep on passing the orders contrary to these judgments is in utter disregard of the judicial and hierarchical discipline which they are bound to observe and it may also amount to a deliberate disobedience on their part and may invite contempt action and therefore to prevent any such further unnecessary litigation on this issue, at the behest of the different Authorities of the Department taking a contrary view, it is directed that the Head of the Respondent Department, namely, the Commissioner of Commercial Taxes shall issue a Circular in terms of the various aforesaid judgments of this Court in favour of assessees, for being followed by the Authorities through out the State to avoid any further multiplic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls for the parties, this Court is of the opinion that since the judgment of this Court has been delivered in recent past and the same can very well be cited before the Appellate Authority also, by which, he is bound, this writ petition deserves to be disposed of by relegating the petitionerassessee to the appellate remedy already availed by it. 5. Accordingly, the writ petitions are disposed of with a liberty to the petitioner to pursue the pending appeals before the Joint Commissioner (Appeals) and at the same time, the Joint Commissioner (Appeals) is also directed to entertain the appeals on merits and decide the same on merits in accordance with the law laid down by this Court in the aforesaid judgment expeditiously, within a period o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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