M/S Bhavani Enterprises vs. The Additional Commissioner
Held
The Court held that the burden of proving the correctness of input tax credit lies with the assessee. The assessee failed to discharge this burden, and the Revisional Authority was justified in restoring the penalty.
Facts
The assessee claimed input tax credit based on invoices from dealers who were later found to be non-existent. The Assessing Authority imposed a penalty, which was set aside by the First Appellate Authority but restored by the Revisional Authority.
Key Issues
Whether the assessee knowingly produced false tax invoices to claim input tax credit, and whether the burden of proof was on the assessee.
Sections Cited
Section 70(2)(a)
AI-generated summary — verify with the full judgment below
1/18 IN THE HIGH COURT OF KARNATAKA, BENGALURU
DATED THIS THE 13TH DAY OF JUNE 2018
PRESENT
THE HON’BLE DR.JUSTICE VINEET KOTHARI
AND THE HON’BLE MRS.JUSTICE S.SUJATHA
S.T.A. No.71/2013
BETWEEN :
M/s BHAVANI ENTERPRISES NO.18, SHIVAPURA, 2ND PHASE, PEENYA INDUSTRIAL AREA, BANGALORE. (REP. BY ITS PROP. SRI SATHYA PRAKASH AGARWAL) SINCE DECEASED BY HIS LRs.
SMT.CHANDRA KANTA AGARWAL W/O LATE SATHYA PRAKASH AGARWAL AGE: 58 YEARS, OCC: HOUSEWIFE, R/O B-1204, ETA GARDENS, MAGADI MAIN ROAD, NEAR BINNY MILL, BANGALORE-23. 2. SRI RITESH AGARWAL, W/O LATE SATHYA PRAKASH AGARWAL AGE: 35 YEARS, OCC: SERVICE, R/O B-1204, ETA GARDENS, MAGADI MAIN ROAD, NEAR BINNY MILL, BANGALORE-23. 3. SMT.SHRUTI AGARWAL, D/O LATE SATHYA PRAKASH AGARWAL AGE: 31 YEARS, OCC: SERVICE, R/O B-1204, ETA GARDENS, MAGADI MAIN ROAD, R
Date of Order 13-06-2018, STA No.71/2013
M/s Bhavani Enterprises & others Vs. The Additional Commissioner of Commercial Taxes Zone III
2/18
NEAR BINNY MILL, BANGALORE-23. (CAUSE TITLE AMENDED VIDE COURT ORDER DATED 03.03.2017)
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