2019 (12) TMI 173

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....I K.M. SHIVAYOGISWAMY, ADV.)   RESPONDENT (BY SRI T.K. VEDAMURTHY, AGA.)   O R D E R Learned Additional Government Advocate accepts notice for the respondent. 2. The petitioner has challenged the reassessment order passed by the respondent-Authority under the provisions of the Karnataka Value Added Tax Act, 2003 ['Act' for short] in relation to the tax periods, 2014-15 and th....

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....itioner has been denied by the respondent-Authority mainly on the ground that the selling dealer M/s. Total Scaffolding Technologies, TIN No.29431141223 was a de-registered dealer, has not filed monthly returns and discharged taxes with respect to input tax claimed by the assessee during the relevant tax periods. 5. Learned counsel Sri.Shivayogiswamy.K.M., appearing for the petitioner emphasizi....

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....ons that the tax payment was made by the purchasing dealer-assessee and the same has been established by submitting the bank statements. However, the prescribed authority has failed to appreciate the same in the right perspective. 6. Learned Additional Government Advocate justifying the impugned order would submit that there is no proof available on record to establish the payment of tax made b....

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....y rejecting the claim of the input tax credit mainly on the ground that M/s. Total Scaffolding Technologies was a de-registered dealer during the relevant periods cannot be accepted. The petitioner placed certain documents on record to establish the factum of tax discharged by him through cheques qua the invoices. These aspects require to be examined by the prescribed authority while considering t....