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ROHIT RANJAN AGARWAL
Amit Traders – Appellant
Versus
Commissioner Commercial Taxes – Respondent
| Table of Content |
|---|
| 1. relevant facts of the case (Para 2 , 4 , 5 , 6) |
| 2. arguments regarding itc eligibility (Para 7 , 8 , 10 , 12) |
| 3. court's reasoning on itc claim (Para 14 , 15 , 17 , 18 , 19 , 21 , 22 , 26 , 28 , 30 , 32 , 33) |
| 4. r.e.p. licenses considered as goods (Para 16 , 29 , 31 , 34) |
| 5. conclusion to allow itc claim (Para 35 , 36 , 37) |
JUDGMENT
Rohit Ranjan Agarwal, J.
Heard Sri Bipin Kumar Pandey, learned counsel for the revisionist and Sri A.C.Tripathi, learned Standing Counsel for the State.
2. This revision under Section 58 of the U.P. Value Added Tax Act, 2008 (hereinafter called as "Act of 2008") has been filed assailing the order of the Tribunal dated 12.3.2013 passed in Second Appeal No.43 of 2013.
3. The following questions of law arise in the present revision, which read as under :
The UP VAT Act permits input tax credit for both taxable goods and by-products, emphasizing strict interpretation of tax statutes and legislative intent.
ITC reversal invalid without fresh show cause notice on new grounds; defective notice ignoring nexus to taxable sale cannot sustain assessment; fresh proceedings barred by limitation.
A registered dealer under the VAT Act is deemed to have discontinued business upon the introduction of the GST Act, requiring the reversal of unutilized ITC as per the Act's provisions.
Purchasing dealers claiming ITC must prove genuine transactions and actual physical movement beyond invoices or payment details under Section 70 of KVAT Act, 2003.
Input tax credit claims require proof of actual tax payment by the supplier; failure to demonstrate this results in denial of credit.
The main legal point established in the judgment is that the dealers are entitled to Input Tax Credit on evaporation/handling losses of the petroleum products under the provisions of the Haryana Valu....
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