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2013 (5) TMI 727 - HC - VAT and Sales TaxIncorrect claim of Input Tax credit - whether the same amount be adjusted towards disputed tax payable - TNVAT Act - Held that:- No person shall be entitled to have the appeal numbered without meeting out the statutory requirement of depositing 25% of the disputed tax amount. The stand of the petitioner that it has revised the disputed amount from its input tax credit I.T.C. and this may be treated as payment of the disputed amount of tax cannot be accepted by any stretch of imagination as the provisions in the T.N.V.A.T. Act categorically provides that the input tax credit availed by any registered dealer is only provisional and that the assessing authority is empowered to revoke the same if it appears to him to be incorrect or otherwise not in order. Thus, the decision rendered by the appellate authority in returning the appeal as not maintainable cannot be found fault with. Writ petition stands disposed of with a direction to the petitioner to re-submit the appeal papers along with payment of 25% of the disputed tax, within a period of two weeks from the date of receipt of a copy of this order. On such filing of the appeal by the petitioner, the appellate authority shall take up the matter and proceed to dispose of the same on merits and in accordance with law. Connected miscellaneous petition is closed. There shall be no orders as to the costs.
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