Section 21 ()), AA, 33, Deregistration, & 36 and and and De-registration, Blacklisting and Registration Suspension Post Refund Audit Registered person received an unacceptable return against receipt of certain suppliers whose registration Either was suspended / canceled or blacklisted notice of recovery was made, thus the default surcharge and penalty along with the sales tax amount as well as the direction of paying the self tax and the claim by the registered person equal to 100%. Did he not make any commitment to do business transactions because the suppliers were dynamic and lively registered individuals at the relevant time? Developed a purchase record to prove the physical transfer of goods and proof of payment. The registered person further claimed that after filing Section 21 (3) of Section 21 of the Sales Tax Act 1990 through the Finance Act, 2011, there will be an input tax. If paid by banking channel allowed. The Validity First Appellate Authority granted the return of the Appellate Tribunal, which ruled that the input tax credit against the receipt of such a blacklisted person cannot be denied and the sales tax on Returns cannot be recovered after inserting subsection (3) of section 21 of the Sales Tax Act. 1990 in which it was clearly held that if payment of input tax was made through the banking channel, the fact that the supplying units were either blacklisted or their registration was suspended. And the Revenue was not able to reveal any legal flaws. There is no interference, in the circumstances, the order is guaranteed
