2015 (4) TMI 319

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..... a Chandra Paul For the Respondent : Mr A Muthukaruppan, Addl. Govt. Pleader ORDER All these Writ Petitions are filed challenging the notice calling upon the Petitioner to pay the tax as the selling dealers has not paid the taxes correspondingly through ITC adjustment has sought to be reversed. 2. According to the Petitioner, his duty is only to show that the purchaser has paid the tax. If the .....

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..... ble to be dismissed. 4. Even a reading of the very notice impugned herein reveals as follows: "You have claimed ITC of Rs. 154009.00/- and adjusted towards the tax due on the sales during the year 2010-11. But the seller has not paid the tax on the sales at the other end. So you are liable to pay the tax of theabove said amount of Rs. 154009-adjusted as input tax credit under the VAT Act' 20 .....

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..... aler establishes that the tax due on such purchase has been paid by him in the manner prescribed. The pre-revision notice and the orders clearly state in paragraph 3 that the Petitioner herein had paid the tax to the selling dealer. If that be the case, the Petitioner's case squarely falls under the proviso to Section 19(1) of the TNVAT Act. That is availed of only by following rule 10(2). It .....

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..... esent case, the Petitioner-delaer, admittedly, had paid the tax to the selling dealer and claimed input tax credit and that was accepted at the time when the self-assessment was made. Even the pre-revision notices and the orders under challenge fairly state that the Petitioner-delaer had paid tax to the dealer. It is, therefore, for the Department to proceed against the selling dealer for recovery .....

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..... these matters for verification. If on verification any tax is not paid for the purchase, it is open to the authority to levy the tax and the Petitioner is liable to pay. The Petitioner is directed to treat this as a show-cause notice and directed to give proper explanation to the authorities and on such explanation being made, the authorities are directed to pass appropriate orders on merits and .....

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