Court Allows Input Tax Credit; Seller's Filing Failure Not Petitioner's Responsibility Under JVAT Act. Refund Ordered.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rejection of Input tax credit claim - seller did not file the return - there being no mechanism under the JVAT Act, by which, the petitioner could compel the seller also to discharge their duty, it was not within the competency of the petitioner to compel the selling dealer to file the return within the stipulated time, and deposit the tax collected from the petitioner in the Government Treasury - ITC allowed - Amount realized by way of garnishee order, be refunded to the petitioner....