The Commissioner Commercial Tax Lko. vs. S/S S.S. Steel Syndicate
Held
The Court held that no question of law arises as the Tribunal, as the last court of fact, had verified that purchases were made from registered dealers and payments were duly accounted for through banks. The Court dismissed the revision, following its previous judgment on identical facts.
Facts
The Commissioner of Commercial Tax filed revisions challenging the Tribunal's order granting input tax credit. The Assessing Authority had initially rejected the credit, but the Tribunal allowed it after finding that purchases were made from registered dealers and payments were through banks.
Key Issues
Whether the Tribunal was justified in granting input tax credit without verifying the nature of transactions, and if purchases were indeed from registered dealers.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
Court No. - 1 Case :- SALES/TRADE TAX REVISION No. - 35 of 2015 Revisionist :- The Commissioner Commercial Tax Lko.
Opposite Party :- S/S S.S. Steel Syndicate Counsel for Revisionist :- S.C.
Counsel for Opposite Party :- Praveen Kumar,Ashoke Kumar With Case :- SALES/TRADE TAX REVISION No. - 573 of 2017 Revisionist :- The Commissioner Commercial Tax Lko.
Opposite Party :- S/S S.S. Steel Syndicate Counsel for Revisionist :- S.C.
Counsel for Opposite Party :- Ashoke Kumar,Praveen Kumar Hon'ble Piyush Agrawal,J.
Heard Sri A.C. Tripathi, learned Standing Counsel and Sri Praveen Kumar learned counsel for opposite party.
Both the revisions have been filed against the order dated 30.10.2014 passed by Commercial Tax Tribunal, Ghaziabad in Second Appeal No. 927 of 2014 (A.Y. 2011-12) and Second Appeal No. 928 of 2014 (A.Y. 2011-12), whereby the benefit of input tax credit was given.
The following question of law has been framed in the aforesaid revisions:- (i) Whether under the facts and circumstances of the case, the Commercial Tax Tribunal was legally justified in granting the benefit of input tax credit to the dealer without verifying the nature of transaction as discussed by the asse
The judgment continues below.
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