TaxTMI 
TaxTMI 
2021 (3) TMI 189
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....this revision petition are as under: M/s. Tallam Apparels (hereinafter referred to as 'assessee' for short) is a dealer registered under the Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'the Act' for short) having TIN No.29850733495 engaged in sales of textile and readymade garments from the registered dealers within the State and sold by charging tax to the buyers, by issuing tax invoices as per Section 29 of the KVAT Act and Rules. In spite of discharge of burden cast under the statute the audit authority passed an order dated 26.12.2014 under Section 39(1) of the Act, rejecting the input tax credit claimed by the appellant. The appellant aggrieved by the order of the Assistant Commissioner of Commercial Taxes Audit, Be....
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....n 70(1) of the KVAT Act, which clearly states that the burden of proving any claim as to deduction of input tax shall lie on the dealer and in the instant case, the assessee failed to prove that M/s.Taksons, M/s.Jasky Exporters Pvt.Ltd., and M/s. Venus Printers are not a bogus dealer and the purchases effected in the said entity was genuine purchase. He also contended that the Tribunal erred in not properly appreciating the scope and ambit of Section 70 of the Act and thus, sought for allowing the Revision Petition. 5. He further contended that whether the assessee was entitled for input tax rebate was not at all properly discussed by the Karnataka Appellate Tribunal while passing the impugned order having regard to the materials available....
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....nal appreciated these aspects of the matter in its proper perspective in the impugned order and thus sought for dismissal of the Revision Petition. 9. We have given our anxious consideration to the rival contentions and perused the materials on record. 10. The relevant provisions of Sections 3, 70 and 77(2) of the Act which are necessary for disposal of this Revision Petition are culled out hereunder: "3. Levy of tax.- (1) The tax shall be levied on every sale of goods in the State by a registered dealer or a dealer liable to be registered, in accordance with the provisions of this Act. (2) The tax shall also be levied, and paid by every registered dealer or a dealer liable to be registered, on the sale of taxable goods to him....
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.... unaccounted stocks of any taxable goods under the provisions of clause (j) of sub section (1) of Section 52, after being given in opportunity of showing cause in writing against the imposition of a penalty, shall be liable to a penalty, which shall not be less than the amount of tax leviable or one thousand rupees whichever is higher but which shall not exceed double the amount of tax or five thousand rupees whichever is higher." 11. In the case on hand, there is no dispute that the assessee produced the true copies of communication certificate, turnover analysis of M/s. Tallam Apparels for the year 2012-13. It is not in dispute that M/s. Tallam Apparels was registered dealer bearing Tin No.29850733495. 12. From perusal of these documen....