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2016 (9) TMI 564 - HC - VAT and Sales TaxRejection of input tax credit claim - imposition of penalty - section 27(4)(ii) of the Act - dealer in general goods - opportunity of being heard - Held that: - so long as the vendor was not found to be a registered dealer on the files of the Department, the claim of the dealer for refund could not be rejected not delayed. The issue decided in the case ALTHAF SHOES (P) LTD., v. ASSISTANT COMMISSIONER (CT), VALLUVARKOTTAM ASSESSMENT CIRCLE, CHENNAI-6 [2011 (10) TMI 567 - Madras High Court]. It is admitted that the petitioner's vendors were all registered dealers on the files of the Department and that petitioner had also given the TIN number of these vendors. When such particulars were available, it was for the Department to take necessary action against the vendors, who had not remitted tax collected by them to the State. Without taking recourse to that, the Department could not deny the claim of the petitioner - matter remanded for fresh consideration - petition disposed off - decided in favor of petitioner.
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