The Commissioner Commercial Tax Lko. vs. M/S Riddhi Siddhi Mettek PVT. LTD.
Held
The Tribunal erred in allowing the ITC claim based on documents produced for the first time without giving the Revenue an opportunity to verify them. The matter should be remanded to the Tribunal for a fresh order.
Facts
The Assessing Authority disallowed Input Tax Credit (ITC) for the assessment year 2008-09 due to lack of supporting documents. The first appellate authority remanded the matter for verification, but the Tribunal, accepting new documents, allowed the ITC claim without allowing the Revenue to verify them.
Key Issues
Whether the Tribunal was justified in allowing new documents at the appellate stage without verification by the Revenue, and interfering with a remand order.
Sections Cited
section 28
AI-generated summary — verify with the full judgment below
Court No. - 1 Case :- SALES/TRADE TAX REVISION No. - 11 of 2015 Revisionist :- The Commissioner Commercial Tax Lko.
Opposite Party :- M/S Riddhi Siddhi Mettek Pvt. Ltd.
Counsel for Revisionist :- S.C.
Hon'ble Piyush Agrawal,J.
In view of the Office report dated 09.11.2021, service of notice upon the opposite party is deemed to be sufficient.
Heard Shri A.C. Tripathi, learned Standing Counsel for the applicant - revisionist. Nobody appears on behalf of the opposite party.
The instant revision has been filed against the judgement & order dated 19.09.2014 passed by the Commercial Tax Tribunal, Ghaziabad Divison - 2, Ghaziabad in Second Appeal No. 1167 of 2014 for the assessment year 2008-09 under section 28 of the U.P. Value Added Tax Act.
This Court, on 16.01.2015, had framed the following question of law:- "Whether the Tribunal was justified in interfering with the order of remand passed by the first appellate authority as new documents were filed at the appellate stage which required to be considered and verified by the assessing authority?"
Learned Standing Counsel submits that the assessing authority has disbelieved the claim of Input Tax Credit (ITC) as the movement of good
The judgment continues below.
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