2016 (12) TMI 1869

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..... sing goods, he has paid the amount of VAT to the selling dealer, the matter should end so far as his entitlement to the claim input tax credit. If the selling dealer has not deposited the amount in full or a part thereof, it would be for the Revenue to proceed against the selling dealer. But thereby the benefit of input tax credit cannot be deprived to the purchaser dealer. Petition dismissed.
THE HON'BLE MR.JUSTICE JAYANT PATEL AND THE HON'BLE MR.JUSTICE P S DINESH KUMAR FOR THE APPELLANT : BY SRI T K VEDAMURTHY, AGA ORDER I.A.No.1/2016 is filed seeking condonation of delay of 22 days. Since the delay is only for 22 days, we could have taken a lenient view of the matter, but considering facts and circumstances, we find it appropria .....

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..... and 10(4) of the Act. In this back drop, when the records are examined, the appellant has produced the tax invoices issued by the two selling dealers namely M/s. Mahesh Steel Center and M/s.Rajhans Metals who are registered under the Act and have issued tax invoices in accordance with Section 29 and Rule 29 of the Act/Rules. Therefore for the purpose of claiming to deduction of input tax is correct lies on the appellant and in this connection in the instant case to establish and justify the claim of input tax benefit u/s. 10(3) & 10(4) of the Act, the appellant has furnished the following documents: 1) Tax invoices issued by the selling dealers; 2) Stock register; 3) Sales and Purchase account; 4) Bank statement of the appellant fi .....

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..... that the assessee has fully discharged the burden of proof to claim the deduction of input tax as per the tax invoices. The aforesaid finding, in view of the evidence produced and referred to hereinabove by the Tribunal, cannot be said to be perverse. Hence, the question needs to be answered in favour of the assessee. Even if such question arises on the aspects of re-appreciation of the evidence such would result into question of fact. Hence, we do not find that any question of law would arise for consideration, as sought to be canvassed. 8. Mr. T.K. Vedamurthy, learned AGA attempted to contend that if the selling dealer has not deposited the amount of VAT with the Government, then the purchaser dealer would not be entitled to claim the b .....

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