2022 (12) TMI 45

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....HANA KHER, LEARNED COUNSEL FOR THE PETITIONER FOR THE RESPONDENT : SHRI UMESH GAJANKUSH, LEARNED ADDL. ADVOCATE GENERAL FOR RESPONDENTS/STATE ORDER As the controversy involved in all these writ petitions is identical, therefore, all the writ petitions are being decided by this common order. For the sake of convenience, the facts narrated in W.P. No.13137/2013 are being taken into consideration. The petitioner has filed the present petition being aggrieved by orders dated 23.6.2011 (Annexure P/15); 29.11.2012 (Annexure P/16); and 27.11.2012 (Annexure P/17) passed by Assistant Commissioner, Commercial Tax, Shajapur. The facts of the case, in short, are as under : 1) The petitioner is a registered dealer under the provisions ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... hearing. 4) The respondents have filed the reply by submitting that the petitioner is having an alternative remedy by way of a second appeal. According to the respondents, the petitioner claimed an input tax rebate of Rs.17,87,216/- on the purchase price of Rs.4,64,97,939/- of "Coriander" purchased from registered dealers of the State of M.P. At the time of assessment, the authority examined the claim of the petitioner and found that the petitioner purchased "Dhaniya" from the dealers whose registration had already been cancelled by the concerned Commercial Tax Officers, therefore, the payments made by the petitioner could not be verified, hence the Assessing Authority has rightly disallowed the claim of the petitioner. Thereafter the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the cancellation of the license of only 3 dealers named above , but all the transactions made by the petitioner with 17 dealers have been cancelled. No inquiry has been conducted as to whether those dealers had paid tax or not for which the petitioner claimed the input tax rebate. 9) It is also important to note that so far as the purchase made from M/s. Abhishek Sales Industries is concerned, his license was cancelled on 27.8.2008 whereas the petitioner purchased the item on 18.5.2008 and 17.5.2008 i.e. much before purchases. So far as purchases from M/s. Bhawani Trading Co. is concerned, his licence was cancelled on 29.2.2008 and the petitioner purchased the coriander on 30.6.2008. No inquiry has been conducted as to whether the peti....