TaxTMI 
TaxTMI 
2019 (8) TMI 1610
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....aim of Input Tax Credit (hereinafter referred to as 'ITC') solely on the basis of original tax invoices in view of Section 18(6) of Jharkhand Value Added Tax (hereinafter referred to as 'JVAT') Act read with Section 18(8) of the said Act. (b) For quashing the order dated 25.10.2016 (annexure-6) passed by the learned Commissioner of Commercial Taxes, Jharkhand, Ranchi in Revision Case No. CC(S) 197/2016. (c) For quashing the assessment order dated 25.03.2014 (annexure-4) for the assessment year 2010-11 passed by DCCT, Special Circle, Ranchi read with re-assessment order dated 19.05.2015 (Annexure-5) to the extent ITC has been denied on account of non-availability of JVAT Form 404. (d) For quashing revised demand no....
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....ally in view of fact that Section-18(6) of the JVAT Act, 2005 does not provide for furnishing of JVAT 404 forms for the purpose of claiming benefit of ITC and it only contemplates production of tax invoices in original and even in appropriate cases, the Assessing Officer can even dispense with requirement of production of tax invoices in original for good and sufficient reasons to be recorded in writing . 3. The learned counsel for the petitioner further submits that the issue involved in the instant case is squarely covered by the decision passed in the case of Brahmaputra Metallics Limited, Ranchi Vs. The State of Jharkhand and others in W.P.(T) No.2775 of 2017 allowed by this Court vide order dated 09.07.2019. 4. Per Contra, the le....
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....allow ITC by recording its reason. Thus, Section-18(6) of the JVAT Act, 2005 does not contemplate production of JVAT -404 Forms as a mandatory condition for availing benefit of ITC. However, Rule35(2) of the JVAT Rules, 2006 stipulates further condition of production of JVAT 404 Form as requirement for claiming benefit of ITC. To this extent, Rule- 35(2) of the JVAT Rules, 2006 is inconsistent with the provision of Section- 18(6) of the JVAT Act, 2005 and is required to be held directory in nature and not mandatory. 40. For the reasons stated hereinabove, our conclusion is as follows: - (i) Coal used for generation of electricity in the captive power plant of the petitioner and electricity generated, in turn utilized exclu....
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....paid and on being satisfied that the petitioner has paid input tax as aforesaid, extend the benefit of Input Tax Credit to the petitioner." 6. After going through the judgment passed in Brahmaputra Metallics Limited (supra), we have no hesitation in holding that the issue raised in instant application is squarely covered by the judgment referred in Brahmaputra Metallics Limited (supra). Accordingly, we direct the respondent-State of Jharkhand to re-examine the claim of the petitioner towards its claim of Input Tax Credit amounting to Rs. 1,93,85,122.25/- in respect of which the petitioner has not submitted JVAT-404 Forms, by verifying the said claim from tax invoices in original containing particulars of sale evidencing the amount of inp....