2024 (4) TMI 333

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....ner (by Shri. C.S. Surya Kanth, Advocate) For the Respondent (BY Shri. Aditya V. Bhat, AGA) ORDER P.S. DINESH KUMAR, J.,   Though this appeal has been admitted to consider the questions framed in the memorandum of appeal, in substance, the question that arises for consideration is, whether the full Bench of the Tribunal was right in reversing the input tax credit in a sum of Rs. 6....

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....gned order, the full Bench of the Tribunal has reversed the input tax credit of Rs. 69,15,450/- on the ground that there was no material/document on record which could demonstrate beyond doubt that sale transaction between the dealer and the appellant as genuine. 5. Learned advocate for the petitioner, adverting to para 48 of the impugned order, submitted that the full Bench of the Tribunal has....

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....2010. In para 3 of the order, it is recorded that assessee, M/s. Chimco had declared purchase of coffee seeds from M/s.SLN Coffee Pvt. Ltd., and an output tax of Rs. 78,86,156/- has been paid. The assessment has been made by the Additional Commissioner of Commercial Taxes. The document speaks for itself that so far as petitioner was concerned, the tax amount was paid. 9. With regard to second c....

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....r, full Bench of the Tribunal has recorded thus: "48. However, by filing a memo dated 12.04.2023, the advocate for appellant has produced Xerox copy of transporting bills issued by M/s. Vinayaka Lorry Service Transport Contractors, Kushalnagar, towards hire charges of their lorry bearing registration No. KA.12-5151 and used for transportation of coffee from CHIMCO to SLN Coffee premises a....