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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
KRISHNA S DIXIT, MR G BASAVARAJA, JJ
THE STATE OF KARNATAKA REPRESENTED BY THE SECRETARY FINANCE DEPARTMENT – Appellant
Versus
M/S DINESH ASSOCIATES – Respondent
| Table of Content |
|---|
| 1. contention of tribunal's authority on input tax credit. (Para 1 , 2) |
| 2. basis of assessment and evidence presented. (Para 3) |
| 3. revenue's standpoint on insufficient evidence of transactions. (Para 4) |
| 4. assessment of burden of proof and its implications. (Para 5) |
ORAL ORDER
(PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)
This Revision Petition by the Revenue filed u/s. 65 of the Karnataka Value Added Tax Act , 2003 calls in question the order dated 31.07.2017 whereby the Karnataka Appellate Tribunal having allowed Assessee’s STA Nos. 542 to 573 of 2010 and negatived Revenue’s STA Cross Appeal Nos. 845 to 876 of 2016. The net effect of this common order is that the Assessee is entitled to claim the benefit of input tax, the levy of penalty & interest having been upset.
2. The Petition was admitted by a Co-ordinate Bench of this Court vide order dated 28.05.2024 on the following questions of law:
“(1) Whether the Tribunal was right in allowing the Respondent's Appeal and setting aside the disallowance of input tax credit claimed by the Respondent on purchases effected from dealers who had failed to discharge their tax liability on such sales?
(2) Whether the Tribunal was right
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