TaxTMI 
TaxTMI 
2022 (2) TMI 301
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....w:- "(i) Whether in the facts and circumstances of the case of Rajasthan Tax Board was justified in law in setting aside the tax, interest and penalty. (ii) Whether in the facts and circumstances of the case the Rajasthan Tax Board was justified in law in deleting the Tax, Interest and penalty despite of the fact that the Input Tax Credit claimed by the petitioner was found to be on the basis of false/forged VAT invoices issued by a dealer who has not deposited the tax and its registration was cancelled u/s 16(4) (g) of the Act. (iii) Whether in the facts and circumstances of the case the Rajasthan Tax Board was justified in law in holding that the respondent cannot be hold responsible for the amount not deposited....
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....sion Ltd Versus State of Rajasthan and Others, D.B. Civil Writ Petition No.12445/2016, decided on 11.04.2018 relying upon the decision rendered by the other High Courts and considering views taken by different High Courts held as below:- "The contention of Mr. R.B. Mathur is that Rule 18 will take care of the situation. However, while considering the matter, we have to look into the matter whether the benefit envisaged under the Rajasthan VAT Act especially under sub-Section (1) shall be allowed only after verification of deposit of the tax payable by the selling dealer in the manner as notified by the Commissioner. We are in complete agreement that it will be impossible for the petitioner to prove that the selling dealer has paid ....
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....ing material of goods or as raw material in manufacture of goods for sale" in the course of export outside the territory of India; or (g) being used in the State as capital goods in manufacture of goods other than exempted goods,"; however, if the goods purchased are used partly for the purposes specified in this sub-section and partly as otherwise, input tax credit shall be allowed proportionate to the extent they are used for the purposes specified in this sub-section. (2) The input tax credit under sub-section (1) shall be allowed only after verification of the deposit of tax payable by the selling dealer in the manner as may be notified by the Commissioner.". (3) Notwithstanding anything contained in this Act,....
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....may be allowed subject to such conditions, as may be notified by it." In taking this view, this Court relied upon the judgment of the High Court of Delhi in the case of Arise India Limited & Others Versus Commissioner of Trade & Taxes, Delhi and Others, W.P.(C) No.2106/2015, decided on 26.10.2017. In another decision of this Court in the case of Assistant Commissioner, Commercial Tax, Circle-B, Kota (Raj.) Versus M/s. Trilokchand Bharat Kumar, Bhamashah Mandi, Kota The Rajasthan Tax Board, Ajmer, S.B. Sales Tax Revision Petition No.115/2011 and connected matters, decided on 29.09.2016, the view taken as above has been reiterated as below:- "10. It may be that M/s Arvind Traders and M/s Nakoda Traders, Kota, have been found to....