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Blacklisting and suspension of registration of registered person---Tax fraud---Burden of proof-Scope---Registered person was alleged to have received refund of input tax against the sales tax invoices issued by suspended/blacklisted units.Taxation officer, while invoking the provisions of S. 21(3) of ST Act, 1990, had to ascertain the fact that the invoices were issued suspended or blacklisted period and in case invoices were issued prior to blacklisting, the cause or reason for blacklisting had some nexus with the invoices--Bottom line was that tax was not paid or deposited against the invoices---To prove such fact, initial burden was upon the Dept., however, in accordance with the provisions of S.2(37) of the ST Act, 1990 such burden could be shifted upon the registered person in cases o...
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