The Commissioner Commercial Tax Lko. vs. S/S Radhey Enterprises Purana Khura Road

Court No. - 1 Case :- SALES/TRADE TAX REVISION No. - 673 of 2014 Revisionist :- The Commissioner Commercial Tax Lko.

Opposite Party :- S/S Radhey Enterprises Purana Khura Road Counsel for Revisionist :- S.C.

Counsel for Opposite Party :- Praveen Kumar,Trapti Gupta Hon'ble Piyush Agrawal,J.

Heard learned counsel for the parties.

The present revision has been filed against the judgement and order dated 26.07.2014 passed by Commissioner Commercial Tax Tribunal, Ghaziabad in Second Appeal No. 375 of 2014. The counsel for the parties states at bar that the issue is covered by the order passed by this Court enter parties in Sales/Trade Tax Revision Defective No. 119 of 2013 in which following order was passed:- "Heard Sri U.K. Pandey, learned Standing counsel and Sri Ashok Kumar, learned counsel for the party.

The revision relates to the assessment year 2007-08. The assessing authority created tax liability on account of the fact that the registration of the selling dealer had been cancelled. The first appellate authority as well the tribunal has recorded a finding of fact that during the relevant period the selling dealer was duly registered and all payments to him were made by the assessee through Bank which stood verified. It has also been recorded that the entire purchases were made by the assessee against the tax invoice which shows that the goods were tax paid.

In view of the above, the assessee was entitle to the benefit of input tax credit. I find no illegality in the order of the tribunal. The revision lacks merit and is dismissed."

The present revision is covered by the aforesaid order as the issue involved in the present revision are identical to the above order.

The present revision is dismissed in the same terms.

Order Date :- 22.2.2022 AKT TRIPATHI Date: 2022.02.24 10:03:05 IST Reason: Location: High Court of Judicature at Allahabad