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M/S. Sanjay Alloys Pvt Ltd vs State Of Karnataka By on 30 June, 2022 cites

On Quest Merchandising India Pvt. Ltd. vs Government Of Nct Of Delhi & Ors. on 26 October, 2017

• On Quest Merchandising India Pvt. Ltd Vs. Government of NCT of Delhi and Others (and Other cases)3 • State of Karnataka Vs. Rajesh Jain4. and contended that the purchaser cannot be denied the input tax credit. This Court, in para 9 in Rajesh Jain has held that once the purchaser satisfactorily demonstrates that he has paid the amount of VAT to the seller, the matter should end so far as his entitlement to claim input credit tax. But in contra 3 (2018) 56 GSTR 177 (Del) - (para 39) 4 STRP 171/2016 and connected cases decided on 07.12.2016 S.T.R.P No.18/2019 12 distinction, assessee has admitted that input tax credit was wrongly claimed and agreed for its reversal and paid the tax. Therefore, the said authority does not lend any support to assessee's case.
Delhi High Court Cites 74 - Cited by 12 - S Muralidhar - Full Document

M/S Bagadia Brothers vs Additional Commissioner Of Commercial ... on 29 January, 2020

16. Shri. Neeralagi has placed reliance on Bagadia Brothers Vs. Additional Commissioner of Commercial Taxes, Zone-II, Gandhinagar, Bengaluru5 and urged that purchaser should prove and establish actual movement of goods. In this case, e-sugams have been raised in the manner described supra which prima facie show that the transactions were not genuine. Further, the scrap dealers have got themselves deregistered.
Karnataka High Court Cites 6 - Cited by 2 - A Kumar - Full Document

The State Of Karnataka vs Rajesh Kumar C.K.Jain S/O Champalal ... on 9 November, 2016

• On Quest Merchandising India Pvt. Ltd Vs. Government of NCT of Delhi and Others (and Other cases)3 • State of Karnataka Vs. Rajesh Jain4. and contended that the purchaser cannot be denied the input tax credit. This Court, in para 9 in Rajesh Jain has held that once the purchaser satisfactorily demonstrates that he has paid the amount of VAT to the seller, the matter should end so far as his entitlement to claim input credit tax. But in contra 3 (2018) 56 GSTR 177 (Del) - (para 39) 4 STRP 171/2016 and connected cases decided on 07.12.2016 S.T.R.P No.18/2019 12 distinction, assessee has admitted that input tax credit was wrongly claimed and agreed for its reversal and paid the tax. Therefore, the said authority does not lend any support to assessee's case.
Karnataka High Court Cites 3 - Cited by 6 - S Satyanarayana - Full Document
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