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PANKAJ MITHAL, S. V. N BHATTI
Neha Enterprises – Appellant
Versus
Commissioner, Commercial Tax, Lucknow, Uttar Pradesh – Respondent
JUDGMENT :
(S.V.N. BHATTI, J.)
1. The appellant is a registered dealer under the Uttar Pradesh Value Added Tax Act, 2008 (for short, ‘the Act’). The subject matter of the appeal relates to the turnover returns filed by the dealer for the assessment year 2010-11. The dealer recorded sales against the issuance of Form-E to the manufacturer- exporter, amounting to Rs. 1,89,35,100/-. The dealer claimed an input tax credit amounting to Rs. 6,42,260/-. The assessing officer, at the first instance, allowed input tax to the extent of Rs. 6,42,260/-. Subsequently, the assessing officer vide order dated 22.02.2013 made under section 28 of the Act disallowed the claim of an input tax credit of Rs. 6,42,260/-. In the instant appeal, we are concerned with the disallowance of the input tax credit claimed by the dealer.
2. The assessing officer in the assessment order, passed under section 28 of the Act, put the dealer on notice to hold that the dealer is not entitled to input tax credit for the purchase tax paid by him on the sales turnover made in favour of the manufacturer-exporter. The dealer explained that the case of input tax claimed by the dealer falls within the scope of section 13(1) of t
Input tax credit – No facility for input tax credit shall be allowed to a dealer with respect to purchase of any goods where sale of such goods by dealer is exempt from tax under Section 7(c) of Utta....
Input tax credit can be claimed by purchasing dealers under the Kerala Value Added Tax Act, even if selling dealers fail to remit tax, provided purchasing dealers meet statutory requirements.
Non-compliance with Rule 38 of the Rules of 2006 can lead to the disallowance of input tax credit under Section 18 of the Act of 2003.
The UP VAT Act permits input tax credit for both taxable goods and by-products, emphasizing strict interpretation of tax statutes and legislative intent.
Strict compliance with statutory conditions for availing concessions and benefits under the Act.
Input tax credit claims require proof of actual tax payment by the supplier; failure to demonstrate this results in denial of credit.
Purchasing dealers claiming ITC must prove genuine transactions and actual physical movement beyond invoices or payment details under Section 70 of KVAT Act, 2003.
Dealers claiming input tax credit must establish genuine transactions and physical movement of goods with adequate proof; failure to do so may result in disallowance and recovery proceedings under th....
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