MAHAVEER SELECTION Vs. STATE OF RAJASTHAN AND ORS.

JUDGEMENT

(1.) BY way of this writ petition, the petitioner has questioned legality of assessment order dated 20.3.14 passed by the Assessing Authority, the Commercial Taxes Officer Circle B, Jodhpur under Section 23, 24 of Rajasthan Value Added Tax Act, 2003 (for short "the Act"), disallowing input tax credit claimed and order dated 16.5.14, rejecting the application under Section 33 of the Act, seeking rectification of assessment order dated 20.3.14.

(2.) THE petitioner, proprietorship concern, a dealer registered under the Act, engaged in business of trading of electric, electronic and electrical goods, cloth, readymade garments, handloom and textile goods, Ferrous and Non Ferrous Metals, Gwar, Iron and Steel Scrap etc., entered into purchase transactions with various dealers, namely, M/s. P.N. Industries, M/s. Aum Metals, M/s. Seema Enterprises, M/s. Shree Ram Steel, M/s. SGM Steel, Shree Gulab Chandra Mishri Lal & Sons etc. during the assessment year 2011 -12. The petitioner filed the quarterly returns under Section 21 of the Act, claiming input tax credit quantified at Rs. 22,06,393/ -.

(3.) THE petitioner preferred an application under Section 33 of the Act, seeking rectification of assessment order dated 20.3.14, which stands rejected vide order dated 16.5.14. Hence, this petition.