COMMISSIONER, COMMERCIAL TAX Vs. SOMA ENTERPRISES LTD.

JUDGEMENT

(1.) This is a revision petition filed under Sec. 58 of the Uttar Pradesh Value Added Tax Act, 2008 (hereinafter referred to as 'the Act') wherein the following questions of law have been admitted by this Court:-

(2.) The primary issue in the present writ petition is with regard to availmentof Input Tax Credit (hereinafter referred to as "the I.T.C.") by the respondent/assessee.

(3.) Mr. Bipin Kumar Pandey, learned Additional Chief Standing Counsel appearing on behalf of the revisionist, has submitted that the burden of proof is upon the assessee to show the correctness of the claim of the I.T.C. He relies upon Sec. 16 of the Act to indicate that such burden is upon the assessee specially with matters, which are within the knowledge of the assessee. Sec. 16 of the Act is delineated below for better reference:-