All Haryana Petroleum Dealers Association (Regd.) vs. State Of Haryana And Another
Held
The Court held that dealers are entitled to ITC on the evaporation of petroleum products. This decision was based on a prior full bench judgment of the same Court.
Facts
The petitioner sought to quash a circular disallowing Input Tax Credit (ITC) on the purchase of petroleum products that evaporated during handling. This circular was issued by the Excise and Taxation Commissioner, Haryana.
Key Issues
Whether Input Tax Credit (ITC) is admissible on the evaporation of petroleum products during handling.
AI-generated summary — verify with the full judgment below
2023:PHHC:131140-DB IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 788 CWP-2713-2015 (O&M)
Date of decision:-06.10.2023 CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Ishaan Loomba, Advocate for the petitioner.
Mr. Sharan Sethi, Addl. A.G. Haryana.
Ritu Bahri, J. (Oral)
In the present writ petition, petitioner has sought for quashing of the circular /guidelines dated 21.03.2013 (Annexure P-3) issued by Excise and Taxation Commissioner, Haryana through the Additional Excise & Taxation Commissioner, whereby it has been provided that no Input Tax Credit should be allowed on the purchase of petroleum products, which are evaporated during the course of handling.
This issue has already been examined by full bench of this Court in VATAP-242-2018, Excise and Taxation Commissioner, Haryana Versus M/s Gupta Brother, Bhiwani and another, dated 14.03.2022. The VAT appeals filed by the Excise Department were dismissed and this question was answered in favour of the dealer that POOJA SAINI 2023.1
The judgment continues below.
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