Revenue revises Tribunal order allowing input tax credit despite supplier's certificate cancellation. Court finds cancellation was post-year-end and extraneous; finding is factual. Revision dismissed.
No order as to costs.
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Court No. - 7
Case :- SALES/TRADE TAX REVISION No. - 206 of 2018
Applicant :- The Commissioner, Commercial Tax Opposite Party :- S/S Kamta Prasad Braj Mohan Lal Counsel for Applicant :- Bipin Kumar Pandey Counsel for Opposite Party :- Aditya Pandey
Hon'ble Saumitra Dayal Singh,J.
"Whether on the facts and in the circumstances of the case Commercial Tax Tribunal was legally justified in allowing the benefit of input tax credit of Rs. 3,85,055/- without there being any material on record that the said amount has been paid by M/s Om Steel ?"
Order Date :- 19.11.2018 Prakhar
1 issue framed by the court
Whether Commercial Tax Tribunal was legally justified in allowing input tax credit without material showing payment by the supplier whose registration was cancelled.
The Commissioner, Commercial Tax
S/S Kamta Prasad Braj Mohan Lal
Saumitra Dayal Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
