2022 (2) TMI 1164

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.... Agrawal, J. For the Revisionist : S.C. For the Opposite Party : Praveen Kumar ORDER Hon'ble Piyush Agrawal, J. Heard learned counsel for the parties. At the very outset, it is agreed on behalf counsel for the parties that issue involved in the aforesaid revisions is covered by the judgement and order passed by this Court dated 08.11.2021 in leading Sales/Trade Tax Revision N....

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....uestion has been raised, in all the five revisions so they are decided together, which is quoted below: "Whether under the facts and circumstances of the case, the Commercial Tax Tribunal was legally justified in granting the benefit of impute tax credit to the dealer without verifying the nature of transaction as discussed by the assessing authority as well as by the first appellate auth....

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.... unregistered dealer, therefore input tax credit claimed by the opposite party was disbelieved but by the order of first appellate authority and the Tribunal without verifying the same has wrongly allowed the claim of Input Tax Credit. Per contra, learned counsel for the opposite party submits that all the purchases were made through registered dealer during the transactions in question. ....

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....after verification from the official web site that during the relevant period purchases shown by the dealer from the parties were duly registered and all the payments were made through bank. The said fact has not been disputed by the counsel of the revisionist. However, this Court on the identical facts in the case of CIT vs. M/s Modern steel Traders (Sales/Trade Tax revision Defective No....