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PIYUSH AGRAWAL
Commissioner, Commercial Tax – Appellant
Versus
Ramway Foods Ltd. – Respondent
| Table of Content |
|---|
| 1. overview of the legal questions framed. (Para 2 , 3) |
| 2. burden of proof lies with the dealer. (Para 5 , 6) |
| 3. need for genuine documentation to substantiate claims. (Para 10 , 11) |
| 4. clarification on the burden of proof requirements. (Para 12 , 13 , 14) |
| 5. dealer's failure to prove actual physical movement negates claims. (Para 15 , 16) |
| 6. tribunal's erroneous shift of burden deemed unjustifiable. (Para 17 , 18 , 19) |
| 7. setting aside of the tribunal's order. (Para 20) |
| 8. final order and compliance requirements. (Para 21 , 22 , 23) |
JUDGMENT
Piyush Agrawal, J.
Heard Shri B.K. Pandey, learned Additional Chief Standing Counsel for the State - revisionist and Shri Vishwjit, learned counsel for the opposite party.
2. Sales/Trade Tax Revision No. 26 of 2023 relates to the Assessment Year 2016-17 under section 28(2) of the VAT Act, while Sales/Trade Tax Revision No. 27 of 2023 relates to the Assessment Year 2016-17 under section 9(4) of the U.P. Tax on Entry of Goods Act, 2007. Since the issue involved in these two revisions are similar, therefore, the same are being decided by the common order.
3. The present revisions have been filed against the judgement & order dated 04.11.20
The burden of proof in tax assessments lies with the dealer to establish the legitimacy of purchases.
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....
The burden of proof lies with the dealer to establish the genuineness of transactions and actual movement of goods for Input Tax Credit claims under GST.
Once the provisions of the VAT Act are applicable upon the respondents to claim any benefit or non-taxable, the respondents are required to produce all the documents, forms, books of account, etc. as....
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