2026-VIL-1003-ALH
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VAT High Court Cases

UP VAT Act, 2008 - Input Tax Credit – Validity on Date of Transaction – Cancellation of Supplier Registration after Transaction – Revisionist filed revision against order of Tribunal which partly allowed Second Appeal for Assessment Year 2007-08 under UP VAT Act. During survey no business activity was found. Tribunal recorded that seized documents regarding all challans and bills were verified but only 7 invoices could not be verified. Petitioner purchased goods from two registered dealers. Assessing authority reversed input tax credit merely on ground that selling dealers' registrations were cancelled subsequently – Whether reversal of input tax credit can be made merely on ground that selling dealers' registrations were cancelled after date of transaction when dealers were duly registered on date of transaction, and whether enhancement of turnover can be made without specific evidence of suppression – HELD – Once it is not in dispute that on date of transactions the selling dealers were duly registered, the benefit of input tax credit cannot be denied merely because their registrations were cancelled subsequently. The registration was valid on date of transaction and therefore the benefit cannot be denied. The Tribunal recorded that only 7 invoices could not be verified but on that basis the assessing authority was not justified to enhance the turnover. No specific allegation has been made regarding suppression found as no figures have been mentioned by the impugned order and once the actual figure of suppression has not been pointed out, the enhancement of turnover cannot be justified. Enhancement must be commensurate with the suppression found at time of survey – The impugned order passed by the Tribunal cannot be sustained in law and the same is set aside - The revision is allowed
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