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TMI Blog2023 (8) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... d have no effect upon any person who had acted upon the strength of a registration certificate when the registration was effective. The Tribunal also observed that Hon ble Apex Court had held that it was not the duty of persons dealing with registered dealers to find out whether a state of facts existed which would justify the cancellation of their registration. The judgment of the Apex Court in State of Karnataka Vs. Ecom Gill Coffee Trading Private Limited [ 2023 (3) TMI 533 - SUPREME COURT] , relied upon by Ms Chavan, will be of no assistance to appellant since in that case the court held that the the ITC can be claimed only on the genuine transaction of the sale and purchase and if a dealer knowingly issues or produces a false tax in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by respondent to his agent, not by reason of sale, if the dealer claims he is not liable to pay tax under the Act. For this purpose, the dealer may furnish to the Assessing Officer a declaration in Form F duly filled and signed by his agent containing the particulars required alongwith the evidence of dispatch of goods. Admittedly, respondent has complied with these conditions of Section 6(A) of the Act. The forms were on record and were duly issued by the Rajasthan Sales Tax Department. The forms were thereafter verified by the Assistant Commissioner of Sales Tax, Investigation Branch, Mumbai, who found those forms were in order. Assistant Commissioner also issued intimation in Form No.604 on 9th July 2013 allowing the claim of approval o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ach of the rules by the State itself, the assessment order has to be quashed. 5. The other ground which was raised was that the goods were transferred to M/s Akash Enterprises in the year 2010-2011 and the F forms were duly issued to the said agent by the Rajasthan Sales Tax Department. M/s Akash Enterprises was in existence when the F forms were issued and it was in existence till 31st March 2014. The registration of M/s Akash Enterprises was cancelled w.e.f. 31st March 2014 and by the notification dated 18th March 2016 the Sales Tax Department of Rajasthan declared the F forms obsolete and invalid stating the reason firm does not exist . It is respondent s case that the firm may not be existing in 2016 but it did exist in 2010-2011 wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition- 3), Bangalore (2011) 38 VST 388 Karnataka High Court. 8. The judgment of the Apex Court in State of Karnataka Vs. Ecom Gill Coffee Trading Private Limited 2023 SCC Online SC 248., relied upon by Ms Chavan, will be of no assistance to appellant since in that case the court held that the the ITC can be claimed only on the genuine transaction of the sale and purchase and if a dealer knowingly issues or produces a false tax invoice, credit or debit note, declaration, certificate or other document, such a dealer is liable to pay the penalty. In that case, the assessing officer had doubted the genuineness of the transactions and given cogent reasons on the basis of evidence and material on record. But in the case at hand, the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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