2022 (3) TMI 1213

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....For the Opposite Party : C.S.C. ORDER HON'BLE PIYUSH AGRAWAL, J. Heard learned counsel for the parties. These two revisions have been filed against the order dated 9.10.2015 passed by Commercial Tax Tribunal, Ghaziabad in Second Appeal No. 301 and 305 of 2015 for Assessment Year 2008-09 and 2009-10 arising out of penalty proceeding initiated under Section 54 (1) (19) of UP VAT Act.....

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.... tax mentioned on invoices have duly been paid, therefore, under the Act, the revisionist was entitled for claiming the benefit of input tax credit but the authorities have wrongly rejected the claim of input tax credit and initiated the penalty proceeding under Section 54 (1) (19) of UP VAT Act. The Tribunal being the last court of fact, without recording any finding with regard to fraudulent cla....

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.... The penalty proceedings have been initiated against the revisionist on the purchases made from various dealers as purchases were not verifiable for some reasons or the other and while passing the assessment order, the input tax credit was rejected therefore the penalty under Section 54 (1) (19) was initiated. The Tribunal being the last court of fact has recorded the finding of fact that in view....