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HIGH COURT OF ALLAHABAD
Shekhar B. Saraf, J
The Commissioner, Commercial Tax – Appellant
Versus
S/S Soma Enterprises Ltd. – Respondent
| Table of Content |
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| 1. the court admits questions regarding the legitimacy of i.t.c. claims under the applicable tax act. (Para 1 , 2) |
| 2. the burden of proof for claiming i.t.c. lies with the assessee, highlighting the inadequacy of mere invoices. (Para 3 , 7) |
| 3. statutory requirements for proving genuineness of transactions are stressed, necessitating comprehensive evidence. (Para 5 , 6 , 8 , 9 , 10) |
| 4. the tribunal's order is quashed, requiring a fresh hearing with all relevant evidentiary support. (Para 11 , 12 , 13 , 14) |
1. This is a revision petition filed under Section 58 of the Uttar Pradesh Value Added Tax Act , 2008 (hereinafter referred to as 'the Act') wherein the following questions of law have been admitted by this Court:-
"1. Whether on the facts and circumstances of the case the Commercial Tax Tribunal as well as the 1st Appellate Authority was legally justified in dismissing the appeal filed by the department only on the basis of invoices and bank transactions inasmuch as the transactions have not been proved as a bonafide and genuine transactions otherwise establishing the actual transportation of goods?"
2. Whether on the facts and circumstances of the case the Commercial
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