https://www.taxtmi.com/caselaws?id=329099 An appellate order in VAT matters is unsustainable where it addresses only burden of proof for input tax credit but omits reasons on material contentions, additional documents, and the plea for consideration of further evidence. The High Court noted that the Tribunal did not examine the timing of the revisional order, the later production of railway documents, or whether it could act as a final fact-finding authority under the Karnataka Value Added Tax Act, 2003. As those matters could affect entitlement to input tax credit, the order was set aside and the matter remitted for fresh consideration after hearing both sides. en-us Thu, 03 Mar 2016 00:00:00 +0530 Wed, 18 Jan 2017 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329099 An appellate order in VAT matters is unsustainable where it addresses only burden of proof for input tax credit but omits reasons on material contentions, additional documents, and the plea for consideration of further evidence. The High Court noted that the Tribunal did not examine the timing of the revisional order, the later production of railway documents, or whether it could act as a final fact-finding authority under the Karnataka Value Added Tax Act, 2003. As those matters could affect entitlement to input tax credit, the order was set aside and the matter remitted for fresh consideration after hearing both sides. Case-Laws VAT and Sales Tax Thu, 03 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329099