CWP No. 14266 of 2009 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No. 14266 of 2009 Date of decision 14 .9.2009 Raman Filling Station and others ... Petitioners Versus State of Punjab and others ... Respondents. CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JASWANT SINGH Present: Mr.SK Mukhi ,Advocate for the petitioners 1.To be referred to the Reporter or not ? 2.Whether the judgement should be reported in the Digest ? M.M.KUMAR, J. The petitioners are proprietors and are engaged in the business of retail selling of petroleum products. They have challenged vires of Rule 21 of the Punjab Value Added Tax Rules, 2005 (for brevity ' the Rules') which provides that no input tax credit shall be admissible to a person for tax paid on purchase of goods if such goods are lost or destroyed or damaged beyond repair. In respect of assessment year 2007-08 a show cause notice was issued to petitioner no.1 directing him to appear before the Excise and Taxation Officer -cum-Designated Officer, Ropar for explaining the issue of ITC/ Evaporation etc. which required verification. Similar notices were issued to other petitioners. The claim of the petitioners is that in the process, a part of petroleum product evaporates on which tax was paid and the petitioners were entitled to input tax credit on the purchase value thereof irrespective of the fact that to that extent the goods were not available for sale. CWP No. 14266 of 2009 2 Having heard learned counsel we are of the considered view that the petitioner should first appear before the Excise and Taxation Officer-cum-Designated officer to explain their position alongwith books of account and documents. It is not the proper stage for us to go into the merits of the controversy or express any opinion on the constitutional validity of Rule 21 of the Rules, although the aforesaid remedy may not be an alternative remedy. Accordingly, we dismiss the writ petition without prejudice to the right of the petitioners to appear before the Excise and Taxation Officer -cum- Designated Officer alongwith documents and books of account. The Excise and Taxation Officer shall look into the grievance made by the petitioner and decide the claim without being influenced by any observation made in this order. (M.M.Kumar) Judge (Jaswant Singh) 14.9.2009 Judge okg