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2016 (9) TMI 1431 - MADRAS HIGH COURT
Input tax credit - validity of SCN - Held that: - the SCN issued by the assessing officer proposing to reverse the I. T. C. availed of by the respondent/writ petitioner/dealer is lacking any valid or sustainable basis. If the sales effected to the writ petitioner/dealer are not disclosed by such a seller either in the form of return filed monthly or the tax collected from the writ petitioner/ dealer is not made over to the Department by such seller, the action lies against such a defaulting seller but not against the purchaser - appeal dismissed - decided against appellant-Revenue.