SIMPLEX INFRASTRUCTURES LIMITED Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) The instant application has been preferred by the petitioner-company for the following reliefs:-

(2.) It has been submitted by the learned counsel for the petitioner that the petitioner-company has claimed ITC to the tune of Rs.5,34,22,304.71/-. The assessing officer has allowed ITC only to the tune of Rs.3,40,37,182.46/- and denied the balance ITC claim to the tune of Rs.1,93,85,122.25/- on the ground that for this amount, JVAT 404 form was not submitted by the petitioner. It has been contended by the learned counsel for the petitioner that the petitioner- company was in possession of original tax invoices in respect of aforesaid balance purchase of goods also, for which it could not produce JVAT 404 form, and as per provision of Section 18(6) of the JVAT Act, 2005, claim of ITC of the petitioner was required to be considered by the assessing officer on the strength of tax invoices in original produced by the petitioner showing payment of tax. However, the said claim of the petitioner was denied by the Assessing Officer by relying upon Rule- 35(2) of the JVAT Rules, 2006 which apart from prescribing the condition of original tax invoices also lays down additional condition of producing declaration in Form JVAT 404. The contention of the petitioner is that Rule- 35(2) of the JVAT Rules, 2006 to the extent it provides for furnishing declaration Forms JVAT 404 for availing benefit of ITC cannot be treated to be mandatory in nature and the same can, at best, be treated as directory in nature, especially in view of fact that Section-18(6) of the JVAT Act, 2005 does not provide for furnishing of JVAT 404 forms for the purpose of claiming benefit of ITC and it only contemplates production of tax invoices in original and even in appropriate cases, the Assessing Officer can even dispense with requirement of production of tax invoices in original for good and sufficient reasons to be recorded in writing .

(3.) The learned counsel for the petitioner further submits that the issue involved in the instant case is squarely covered by the decision passed in the case of Brahmaputra Metallics Limited, Ranchi Vs. The State of Jharkhand and others in W.P.(T) No.2775 of 2017 allowed by this Court vide order dated 09.07.2019.