2019 (2) TMI 1014

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mr. Balwinder Singh, Advocate for Mr. Rajiv Agnihotri, Advocate For The Respondent : Ms. Mamta Singla Talwar, DAG, Haryana ORDER AJAY KUMAR MITTAL, J. 1. This order shall dispose of two appeals bearing VATAP Nos.160 and 173 of 2017 as according to learned counsel for the parties, the facts and issues involved therein are identical. For brevity, the facts are being extracted from VATAP....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... erred going against the settled law that the declaration forms can be produced at any stage? iii) Whether in the facts and circumstances of the case, Tribunal has not erred making an observation that the amount of declaration forms in the possession of appellant before the first appellate authority and it should have sought time from the first appellate authority for further production o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....exure A-4) rejected the appeal holding that the appellant had not produced regular books, tax invoices and VAT C-4. Hence, the present appeals. 4. The short ground raised by learned counsel for the appellant is that the statutory declaration forms could not be produced at the appropriate stage. Now, the appellant is in possession of the statutory declaration forms, which can be produced before ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stage of the proceedings including during pendency of the appeal and the object of production of such statutory declaration forms is only levy of tax at concessional rate. The benefit would be available to an assessee only if the genuineness of the statutory declaration forms issued by the seller of goods is verified by the Department. Hence, there cannot be any question of fabrication of any docu....