M/S.Y.Nagaraja, Ananthapur District. vs. The C.T.O., Ananthapur District
Held
The Court found a clear error in the impugned order and that the petitioner's objections were not considered on merits. Following a similar High Court order, the Court set aside the impugned order and remanded the matter for fresh consideration.
Facts
The petitioner, a registered dealer under the AP VAT Act, 2005, claimed input tax credit. The respondent issued notices questioning the genuineness of the claim and demanding proof of tax remittance by selling dealers. The respondent then passed an order rejecting the input tax credit claim.
Key Issues
Whether the respondent was justified in rejecting the input tax credit claim without considering the petitioner's objections on merits and whether the petitioner was obligated to prove the actual remittance of tax by selling dealers.
Sections Cited
A.P.VAT Act, 2005, Central Sales Tax Act, 1956
AI-generated summary — verify with the full judgment below
THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR AND THE HONOURABLE SRI JUSTICE A.V.RAVINDRA BABU
WRIT PETITION No.14847 of 2006
ORDER:- (Per Hon’ble Sri Justice C.Praveen Kumar)
Heard Sri Bhaskar Reddy Vemireddy, learned counsel for the petitioner, and the learned Government Pleader for Commercial Tax appearing for the respondent, and perused the record.
The present Writ Petition came to be filed under Article 226 of the Constitution of India seeking the following relief:-
“…….. to issue an appropriate writ, order or direction more particularly one in the nature of writ of mandamus declaring the action of the respondent in passing the impugned order dt.12.6.2006 for the Tax Periods April, 2005 to January, 2006 under the A.P.VAT Act, 2005 as illegal, arbitrary, highhandedness, without authority of law and contrary to the provisions of the Act and in violation of principles of natural justice and set aside the same and declare that the petitioner is entitled for the input tax credit claimed by it and also declare that there is no obligation on the part of the petitioner to prove the actual remittance of the tax by the selling dealers for claiming
The judgment continues below.
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