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2015 (3) TMI 84 - HC - VAT and Sales TaxReversal of input tax credit - petitioner filed petitions under Section 84 of the Tamil Nadu Value Added Tax, 2006 for rectification - Request of rectification denied by Revenue - petitioner contended that the petitioner's vendors were all registered dealers on the file of the department and the same was available with the department and the department ought to have taken action against the vendors for not remitting the tax collected by them. Without doing so, the department could not deny the request made by the petitioner. - Held that:- Additional Government Pleader (Taxes) appearing for the respondent is unable to refute the factual legal submissions. Hence, I have no other option except to set aside the impugned orders and remit the matters back to the authority concerned to consider the case of the petitioner afresh on merits. - Matter remanded back - Decided in favour of assessee.
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