9911796707
TMI Blog2021 (12) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... has also registered under the Goods and Service Tax Act, 2017 ('the GST Act' hereinafter). 2. It is the say of the petitioner that certain capital goods in the nature of machinery intended to be used in dyeing and printing fabrics from April to June, 2017 were purchased by him. The fabrics were exempted from tax under the VAT Act, they were taxable goods under the GST Act. 2.1 According to the petitioner, there was no prohibition under the VAT Act to claim proportionate Input Tax Credit in relation to the capital goods, if they were partly used for manufacturing taxable goods and partly for exempt goods. It has also relied on Section 18 (1)(d) of the GST Act, which allows Input Tax Credit in respect of the capital goods in cases where exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of the law and also because of non-availment of any opportunity of hearing in this regard. 5. Prayers sought for are as follow: "24... A. This Hon'ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing and setting aside impugned order dated 12.1.2021 (annexed at Annexure A) passed under the Vat Act; B. This Hon'ble Court may be pleased to declare that the assessing authority under the Vat Act does not have jurisdiction to demand tax with interest and penalty under the Vat Act on the ground of disallowance of transitional tax credit claimed under the GST Act particularly when such tax credit is lying unutilized in the electronic credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the issue essentially raised is of non-availment of an opportunity of hearing, more particularly, while disallowing the transitional tax credit and also noticing that the Input Tax Credit was lying unutilized in the Electronic Credit Ledger and the respondent authority has demanded the tax under the VAT Act where this aspect also has been covered, let the opportunity of hearing be made available to the petitioner. Learned APP for the respondent has no objection to the very officer hearing the matter afresh in accordance with law. Any documentary evidences if are needed to be further adduced, the same be done within a period of one week from the date of receipt of a copy of this order and the hearing shall be completed 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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