Law: Sales Tax Act, 1990

Section: 11,11,21(3),37B,33,36,73

Sales Tax Act (VII of 1990)---Ss. 11, 21(3), 37-B, 33, 36 & 73---Assessment of tax---Adjustment of input tax---Show cause notice was issued on the basis of F.I.R. under S.37-B of the Sales Tax Act, 1990---Tax was assessed on the ground that taxpayer had purchased goods from the supplier, which had been declared a fake/fictitious unit and had claimed input tax credit---Taxpayer contended that order of First Appellate Authority was against the facts of availability of proof of payments i.e. copies of cheques in the name of supplier, bank statement showing transfer of such cheques amounts from the bank account, certificate of the banker that the amounts of cheques had been transferred from the bank account in to the bank account of supplier, and proof of physical transfer of goods i.e. weigh bridge receipts; that First Appellate Authority malafiedly found that the taxpayer had failed to substantiate submission with the documentary evidence and did not provide any evidence as regard to the fulfillment of the provisions of S.73 of the Sales Tax Act, 1990 and failed to provide any documentary evidence as regard to transfer of goods; and that First Appellate Authority purposely, deliberately and malafiedly did not adjudicate upon the issue of limitation of passing order-in-original which was barred by limitation---Validity---Taxpayer had furnished documentary evidence with regard to physical transfer of goods i.e. Weigh Bridge receipts---When goods had been transported through hiring trucks/vehicles from stands there seemed to be no other documents like bilties---Department had not doubted/challenged such documents---All the documentary evidence with regard to transfer of sale proceeds from the bank account of the taxpayer including copies of account payee crossed cheques in the name of supplier had been found to be already furnished to the authorities---Taxpayer had fully complied with the provisions of S.73 of the Sales Tax Act, 1990---Adjustment of input tax credit in respect of goods purchased from the supplier, whose registration had been suspended later on, could not be rejected/denied to the taxpayer who had already been held to had complied the provisions…

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