2020 (2) TMI 862

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....G.Dhana Madhiri, Govt.Advocate (Taxes) for Mr.Mohanmmed Shafiq, Special Govt.Pleader For the Respondent : No appearance JUDGMENT DR.VINEET KOTHARI, J. This intra-court appeal has been filed by the Revenue, aggrieved by the order of the learned Single Judge dated 28.04.2015 in W.P.No.12493 of 2015 filed by the Assessee M/s.All India Metal and Alloys, directing the appellant Revenue Depa....

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.... Book (8) Proof for mode of payment to the goods movement etc,, (9) ITC adjustment register (10)Form JJ/delivery note etc., 3. The aforesaid list of documents were also noted by the learned Single Judge in paragraph No.3 of the impugned order. She therefore submitted that without verification of the above documents by the Assessing Officer, Input Tax Credit claimed by....

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....at the facts of that case was different. In that case before the Honourable Supreme Court, there was retrospective cancellation of registration of the selling dealers, and consequently the Court held that it did not affect the purchasing dealers for claiming deduction. These are not the facts involved in the present case. Therefore, the judgment cited before the learned Single Judge has been mis-a....