No Question Of Law Arise-Rajasthan High Court held that the issue raised is already settled, and no substantial question of law arise for consideration by High Court. Hence, the revision petition is dismissed.

No Question Of Law Arise – Sequence of Events 

No Question Of Law Arise-Facts of the Case

No Question Of Law Arise-Subsequent cancellation of registration of selling dealer, who has not deposited the tax and his registration was cancelled. Can tax, interest and penalty will be recovered from Buyer of Goods ?
Petitioner ( Dept. ) argued that in cases where the registered seller is found to have obtained a forged registration as dealer and it is found that such person has not paid any tax to the department, recovery could always be made from the buyer. Consequently, not only tax but interest and penalty is also livable.
Further submission is that Input Tax Credit could not be claimed by the assessee as the same is raised on false/forged VAT invoices issued by the dealer, who never deposited the tax and where registration itself has been cancelled.

Rajasthan High Court Held

No Question Of Law Arise-The Rajasthan High Court in the case of R.S. Infra-Transmission Ltd. v. State of Rajasthan and Others, D.B.Civil Writ Petition No.12445/2016, decided on 11.4.18, has held that it is impossible for petitioner (assessee)to prove that the selling dealer has paid the tax, and to prove that whether the invoice included the tax or not. 

In conclusion, the Rajasthan High Court held that the issue raised in this petition is already settled, and no substantial question of law arise for consideration by High Court. Hence, the revision petition is dismissed.