The Commissioner, Commercial Tax vs. M/S Innersel Alloys And Steel PVT. LTD.
Held
The High Court set aside the Tribunal's order, finding no justification for allowing the appeal without proper verification of evidence. The matter was remanded back to the Assessing Authority for a reasoned order.
Facts
The Assessing Authority refused input tax credit. The First Appellate Authority remanded the matter for fresh consideration. The Tribunal allowed the assessee's appeal, considering evidence not presented earlier. The Commissioner filed a revision against the Tribunal's order.
Key Issues
Whether the Tribunal was justified in allowing the appeal based on evidence not presented to lower authorities. Whether the matter should have been remanded for proper verification of input tax credit claims.
Sections Cited
Section 55
AI-generated summary — verify with the full judgment below
Court No. - 6 Case :- SALES/TRADE TAX REVISION No. - 234 of 2018 Applicant :- The Commissioner, Commercial Tax Opposite Party :- M/S Innersel Alloys And Steel Pvt. Ltd.
Counsel for Applicant :- Bipin Kumar Pandey Hon'ble Ashok Kumar,J.
Heard Sri B.K. Pandey, learned Standing Counsel.
This is the Commercial Tax Revision arises out of the order passed by the Commercial Tax Tribunal, Moradabad Bench, Moradabad dated 05.05.2018 passed in Second Appeal No. 264 of 2018 assessment year (2012-13) under Section 28(2)(i).
Learned counsel for the revisionist has pointed out that the Assessing Authority has refused to grant the input tax credit of Rs. 1,20,67,590/- during the assessment year 2012-13.
Against the assessment order, refusing to grant the input tax credit passed by the Assessing Authority an appeal is filed by the assessee under Section 55 of the Act before the Additional Commissioner Grade-II (Appeals) Commercial Tax, Bijnor, which was registered as First Appeal No. BIJI/0481/2016 and was decided by the Additional Commissioner (Appeal) vide order dated 27.03.2018, by which the Additional Commissioner has remanded the matter back to the Assessing Authority to pass a fresh reasoned
The judgment continues below.
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