M/S. Disnesh Gold vs. The Commercial Tax Officer And 3 Others
Held
The Court set aside the assessment order dated March 29, 2018, and the penalty order dated May 29, 2018, passed by the Commercial Tax Officer (Audit), Charminar Division, Hyderabad. The Court granted the petitioner firm two months from the date of receiving a copy of the order to produce the relevant tax invoices to substantiate its claim for input tax credit. If these documents are produced within the stipulated time, the Commercial Tax Officer (Audit) is directed to consider them and pass a fresh assessment order. The Court did not expressly leave any issue undecided, as the matter was resolved by granting the petitioner an opportunity to present its case.
Facts
M/s. Dinesh Gold, Hyderabad, the petitioner, filed two writ petitions. In the first, it challenged an order dated May 29, 2018, by the Commercial Tax Officer (Audit), Charminar Division, Hyderabad, which imposed a penalty equivalent to the disputed tax under Section 53(3) of the Telangana Value Added Tax Act, 2005. In the second writ petition, the petitioner challenged an assessment order dated March 29, 2018, and the denial of input tax credit by the same Commercial Tax Officer. The petitioner explained that it could not produce the necessary tax invoices for input tax credit due to the seizure of its documents by the Central Crime Station Police in connection with Crime No. 224 of 2016. The petitioner requested time to produce the documents. The revenue's counsel agreed to this course of action.
Key Issues
1. Whether the petitioner should be granted an opportunity to produce tax invoices to substantiate its claim for input tax credit, given that its documents were seized by the police. Petitioner's contention: The petitioner argued that it was unable to produce the required tax invoices for claiming input tax credit because all its documents were seized by the Central Crime Station Police during a criminal investigation. The petitioner contended that if granted sufficient time, it could produce the necessary documents to support its claim before the Commercial Tax Officer. Revenue's contention: The learned Special Standing Counsel for Commercial Taxes, State of Telangana, informed the Court that the Commercial Tax Officer (Audit) was agreeable to allowing the petitioner time to produce the documents.
Sections Cited
Section 53(3)
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
THE HON’BLE SRI JUSTICE SANJAY KUMAR
AND THE HON’BLE SRI JUSTICE K. LAKSHMAN
WRIT PETITION Nos.17599 AND 17714 OF 2019
COMMON ORDER: (Per Hon’ble Sri Justice Sanjay Kumar)
M/s. Dinesh Gold, Hyderabad, a Partnership Firm, is the petitioner in these cases. In W.P. No.17599 of 2019, it assails the order dated 29.05.2018 passed by the Commercial Tax Officer (Audit), Charminar Division, Hyderabad, levying penalty equivalent to the disputed tax by invoking power under Section 53(3) of the Telangana Value Added Tax Act, 2005. By way of W.P. No.17714 of 2019, it assails the action of the Commercial Tax Officer (Audit), Charminar Division, Hyderabad, in denying it the input tax credit due to it on the ground that it could not produce the tax invoices relating thereto. In consequence, it also assails the assessment order dated 29.03.2018 passed by the said Commercial Tax Officer.
Sri Bhaskar Reddy Vemireddy, learned counsel for the petitioner, would inform this Court that the petitioner firm could not produce the relevant tax invoices to enable it to avail the input tax credit owing to seizure of all its documents by the Central Crime Station Pol
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