The Commissioner Commercial Tax vs. M/S Mittal Steels

Court No. - 1 Case :- SALES/TRADE TAX REVISION No. - 278 of 2016 Revisionist :- The Commissioner Commercial Tax Opposite Party :- M/S Mittal Steels Counsel for Revisionist :- S.C. Hon'ble Piyush Agrawal,J. In view of the Office report dated 23.4.2022, notice is deemed sufficient. Today, when the matter is taken up neither anybody appears on behalf of the respondent nor any request for passing over the case is made. Heard Sri A.K. Tripathi, learned Standing Counsel for the revisionist. The present revision has been filed against the order dated 10.2.2016 passed by Commercial Tax Tribunal, Meerut in Second Appeal No. 274 of 2014 for the Assessment Year 2010- 11 in which following question of law has been framed:- "Whether under the fact and circumstances of the case, the Commercial Tax Tribunal was legally justified in allowing the appeal filed by the dealer and granting the benefit of ITC of Rs. 3,14,492/-" Learned Standing Counsel submits that the Assessing Authority while framing the assessment order had rejected the claim of input tax credit on the ground that the selling dealer, namely, S.K. Traders, Ghaziabad and Gaurav Enterprises, Ghaziabad have issued the tax invoice but no other supporting document as required under the Act was submitted. Further on enquiry, the transporter which is alleged to be used was not available on the sport and the selling dealer's registration was also subsequently cancelled. The First Appellate Authority has rightly remanded the matter for reconsideration after detailed investigation. On appeal, the Tribunal has allowed the appeal of the respondent dealer without reversing the finding of the Assessing Authority. He prays for allowing the revision. After hearing the submission of Standing Counsel, the Court has perused the record. It reveals that the Assessing Authority has rejected the claim of input tax credit which was assailed before the First Appellate Authority, who after detailed discussion has remanded the matter for a fresh enquiry. The Tribunal being the last Court of fact instead of getting the report, on the basis of material, if, filed by the Dealer before the Tribunal on record, from the Assessing Authority had wrongly allowed the appeal and accorded input tax credit without any material or basis available on record. In view of the above, the order of the Tribunal is set aside and matter is remanded to the Assessing Authority to decide the case as per the direction of the First Appellate Authority. The revision is allowed. The question of law is answered accordingly. Order Date :- 18.4.2022 Shiraz Judicature at Allahabad