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The Deputy Commissioner, Commercial Tax, Sector 12, Delhi M/s XYZ LTD., 229/71, M. G. Marg, Delhi A.Y. 2016-2017 TIN 0935555989 Application U/S 31 of UP VAT Act Sir, The applicant begs to state as under:- 1. That by an order dated 27.02.2021 he has been assessed to a tax of Rs. 13,97,580.02 on a net turnover of Rs. 1,02,65,363.72 for the year 2016-2017. 2. That applicant was given credit of ITC of Rs. 2,06,8455.00 and deposit of Rs. 11,63,389.00 and thereby a demand of Rs. 27,864.02 was created. 3. That however applicant had claimed ITC of Rs. 2,255808.00 (41,037.00 + 1,88,771.00) as per Form 52 filed by him. 4. That since applicant has deposited Rs. 11,63,389.00 through challans therefore tax on purchases from unregistered dealers stands deposited and applicant is entitled to ITC of Rs. 41,037.00 on the same. Applicant is further entitled to ITC of Rs. 1,88,771.00 on purchases from registered dealers against tax invoice. The total ITC earned comes to Rs. 2,29,808.00. 5. That after grant of above ITC total deposit + ITC will come to Rs. 16554,389.00 + 2,29,808.00 = Rs. 13,93,197.00 and the demand will be reduced to Rs. 4,383.02. 6. That the mistake pointed above is apparent on the face of record which can be rectified U/S 31 of the U.P. VAT Act.
It is therefore prayed that the mistake pointed above be rectified resulting in reduction of tax payable by Rs. 22,781.00 to Rs. 4,353.02. Date: .04.2021 Yours faithfully, |
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