2016 (9) TMI 1431

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e 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. - Writ Appeal No. 77 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... returns, it is revealed that the respondent-dealer/writ petitioner effected purchases from several dealers and availed of input-tax credit called I. T. C. on such purchases, but the sellers of the respondent-dealer/writ petitioner have not disclosed the relevant turnover in annexure II of the monthly returns filed respectively by them and they have also not paid tax due and payable to the Departm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ₹ 3,73,69,631 availed of by the writ petitioner/dealer. To say the least, the show-cause notice 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X